• Requiring key personnel on the audit to be
changed from to time to time, so that fresh pairs of
eyes are brought to bear including regular rotation
of the lead audit partner.
The most important factor underpinning auditor
independence is the attitude of mind that is instilled
through audit training, practice, and the culture of
the audit firm, and which auditors exhibit through
professional scepticism in their work. The discipline
of independence is core to an auditor’s approach
and mindset.