Independence in appearance entails the following: the absence of facts and circumstances that are of. It is important that IGs consider threats to their independence and take appropriate action through safeguards to address any identified threats under the independence conceptual framework. Auditor’s independence is the capacity of auditor to act, in mind and in appearance, objectively without influences. The word of ‘INDEPENDENCE’ is defined as ‘freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivity either is impaired or could be impaired. This in turn produces an unusual independence of mind, freeing them from the constraints of authority, convention, or sentiment for its own sake. Maya Angelou. Nietzsche identifies the new species of philosophers that he sees coming as "attempters," free spirits who will shun dogmatism and embrace the hardships of independence of mind and spirit. Texts by Teju Cole, Bethany Hindmarsh, Bill Jacobson, Jennie C. Click the card to flip 👆. These copies, known as the Dunlap Broadsides, were sent to. Brian Portnoy: Balancing Returns With Simplicity, Financial Independence, and Peace of Mind The author and financial-wellness advisor discusses ‘funded contentment,’ financial education, and. ” (Jefferson to Henry Lee, May 8, 1825). Discuss how each of the following could affect independence of mind and independence in appearance, and evaluate the social consequence of prohibiting auditors from doing each one: (1) Owning stock in a client company. “Covered by the web of disturbing emotions, One is a sentient being. Independence in fact refers to the aud. Summing up, Mr Tharman said he will not only bring deep expertise and long experience to the presidency, but also an independence of mind that he has held onto throughout his life, and his belief that Singapore can be a fairer and better society. Accounting. . 4to, cloth. Accompanied by color reproductions of. It’s easier to stay objective and make up. B. Required: Indicate the appropriate. An obvious challenge to the usefulness of the mind-independence criterion comes from the possibility of mind-dependent kinds, and especially those that would nevertheless seem like candidates for real kinds. In this sense, scientific realism is a species of materialism—not in claiming that, necessarily, all there is. Amendments: Amending releases and related SEC approval orders. That sort of intellectual freedom which equality may give ought, therefore, to be very carefully. The former encompasses the state of mind which makes it possible for auditor to do a true-and-fair assessment. The fundamental freedoms, of speech, conscience, privacy, and religion are now an essential part of contemporary society, set down in our most basic. Exemption from control is the right of self-government, which is accompanied by corresponding duties. ). Pedagogy, etc. Independence of mind = really independent Independence of appearance = you seem convincingly independent to other people. Jones and James Sterling Pitt, as well as authors Teju Cole, Bethany Hindmarsh, Darcey Steinke and Jenn. 106). Independence of Mind wflower80. 1 Independence of mind and conflicts of interest. Independence of mind is the ability to think freely and unhindered by others. In Kant, of course, we have the remnants of a "mind-independent world," in the noumena, but no knowledge about it. 40 x 30 space on 3 floors. Declaration of the Independence of the Mind by Romain Rolland was originally published in L'Humanité, June 26, 1919. In 1919, Romain Rolland wrote the Declaration of the Independence of the Mind as a call to intellectuals to rise above division, censorship and nationalism of their day. MIND-INDEPENDENCE An entity is mind-independent if its nature is not essentially dependent on the relation it bears to the mental states of conscious subjects, and their experiential mental states in particular. Clients’ monies. 1)AIndependence of fact. See full list on link. Despite numerous red flags, including the use of off-balance-sheet entities, Arthur Andersen signed off on Enron’s financial statements. The stock market perceives that auditor independence is compromised by NAS fees but, at the same time, additional tests indicate that there are benefits that accrue from NAS and. According to the naïve realist, colours are mind-independent properties of objects that are distinct from their physical properties. Many philosophers take mind-independence to be criterial for realism about kinds. On the other hand independence in appearance refers to the interpretation of the independence of mind of the auditor. When you’re highly independent you don’t live under the influence of what everybody else thinks. For each item, select whether it relates to independence in mind (fact), independence in appearance, or it is not related to independence. reflects the state of the financial statements. The Founders held that voting should be restricted to citizens who possessed independence of mind. 1. Something is mind-dependent, in contrast, if its nature does depend essentially on the relation it bears to the mental states of. Independence of mind is a code of professional ethics where auditors remain skeptical of the Distinguish between independence of mind and independence in appearance. 2), as follows: Independence of mind. Independence of mind. With this challenge in mind, we have developed a new unit that focuses on one of the most famous and controversial of Tocqueville’s arguments. Answer : Independence in mind is the state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment , thereby allowing an individual to act with integrity , and exercise objectivity and professional skepticism . The partner responsible for signing the report on the consolidated financial statement of the audit client. And it impacts your entire mindset. The betrayal of independence of mind is fantastical in the culture. The word of ‘INDEPENDENCE’ is defined as ‘freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivityA few common characteristics of individualistic cultures include: Being dependent upon others is often considered shameful or embarrassing. But reflection on the case of artificial or synthetic kinds (e. An ever-growing number of stakeholders, both inside and outside an organization,. A person, whose mind is not free though he may not be in chains, is a slave, not a free man. ”“Independence is not a static condition; it is a continuous conquest, and in order to reach not only freedom, but also strength, and the perfecting on one’s powers, it is necessary to follow this path of unremitting toil. Independence. This is problematic when it comes to psychological and social kinds, which are unavoidably mind-dependent. 8. Included within this standard are the concepts of independence in fact and independence in appearance. Independence of mind means that the auditor has to express his opinion on the financial statements without being influenced by any threat from any source, and independence in appearance means the ability of the auditor to avoid circumstances or facts which, if known by a third party, they would change their opinion in the integrity,. It is the state of mind that creates confidence in the auditorAn Archive of Our Own, a project of the Organization for Transformative WorksAGNES MARTIN: Independence of Mind. Share. . Freedom Of Mind Quotes. The model for standard setters is based on three key steps: Identify threats to the auditor’s independence and analyze their significance. Independence in Appearance Independence "of mind" and "in appearance" requires adherence to the fundamental principles of integrity and objectivity. Jones to Teju Cole consider Agnes Martin's influence and legacyThis is a reenvisioned, fresh look at Agnes Martin, the enigmatic, influential, highly independent painter whose life and work have proved inspirational to audiences across many fields and disciplines. Independence of mind means that the auditor has to express his opinion on the financial statements without being influenced by any threat from any source, and independence in appearance means the ability of the auditor to avoid circumstances or facts which, if known by a third party, they would change their opinion in the integrity, 90 images / 192 pages. Independence 9. the auditor's ability to maintain an unbiased viewpoint in the eyes of others. Auditor independence is the ability of the. It means building your sense of self on your own, without. Question: ACCT 461/561 Audit II Complete the following table by using the statements below to evaluate how each situation could affect independence of mind and independence in appearance, and the social consequence of prohibiting auditors from doing each one. “Independence of Mind” and resignation of NEDs and iNEDs. Theory of mind (ToM) deficits have recently been associated with executive dysfunction. Mistrust. 3. Independence of mind means that the director will not be influenced by the views of other parties or by concerns which are not in the best interest of the organisation. Independence of Mind May cause the auditor to permit misstatements to enhance. Contemporary artists and writers from Jennie C. 8 MacKinnon, Only Words, 31. Abstract. In Mental Wellbeing, Self-Improvement. This chapter addresses the question of the roles played by reason and by faith in the construction of personality. a. Independence of mind is the ability to think freely and unhindered by others, “ it is the right use of reason alone which makes us independent of everything”. View the full answer. 6%，据A. ’ (Kaplan, 2009, pp. According to the Yellow Book, independence comprises: (1) independence of mind and (2) independence in appearance. Radius Books, 2022. Theorem 2. 90 images / 192 pages. A combination of impartiality, intellectual honesty and a freedom from conflicts of interest. Hence Tocqueville confesses, “I know of no country where, in general, there reigns less independence of mind and true freedom of discussion than in America” (DA, 417). 中国的人均GDP，则由1894年的10. For example, he says “I do not know any country where, in general, less independence of mind and genuine freedom of discussion reign than in America”; and, “there is no freedom of mind in America. Alexis de Tocqueville Democracy in America1 In our age the power of majorities tends to become arbitrary and absolute. Laws are always unstable unless they are founded on the manners of a nation; and manners are the only durable and resisting power in a people. Law. 290. Discuss how each of the following could affect independence of mind and independence in appearance, and evaluate the social consequence of prohibiting auditors from doing each one: (1) Owning stock in a client company (2) Having bookkeeping services for an audit client performed by the same person who does the auditstate of mind while independence is the state of affairs that permits an internal auditor . It is important that IGs consider threats to their independence and take appropriate action through safeguards to address any identified threats under the independence conceptual framework. This case study. However, Rule 2-01 (b), the general standard, relies on a reasonable. Objectivity b. Part 2 Identify an activity that may not affect independence of mind but is likely to affect independence in appearance. Objectivity, on the other hand, is much more concerned with reasons and motivations behind certain decisions or behaviour. The only part of the conduct of any one, for which he is amenable to society, is that which concerns others. A set of vectors {v1, v2,. Conduct. After his hurried sprint from the house, he takes a moment to catch his breath and sees several horses are being hitched to the Mills. Independence in appearance is the result of others’ interpretations of this independence. 2:62 Directors, senior managers and persons responsible for independent control functions must be able to make their own decisions in a sound, objective and independent manner. Integrity d. ”[2] To understand this quote, one must first understand why there existed in. Outcome independence is one of the most powerful mindsets we can adopt. Evidence supports the modular hypothesis of ToM and that this ability may be supported by more posterior regions, and ability to understand mental states and affective responses was found to be intact and independent of executive functioning. A sole practitioner , partnership or corporation of professional accountants . Because CPAs have a responsibility to financial statement users, it is essential that auditors be independent in fact (also known as independence of mind) and appearance. Then, indicate whether the situation is prohibited by the AICPA Code of Professional Conduct. The rejection of Du Bois' theories proved that white supremacy existed outside of slavery. 13. (c) Auditor concerned that spouse may lose job if errors are found. In this article, we will focus on Immanuel Kant’s (1724–1804) work on the mind and consciousness of self and related. • Independence of the inspector general. freedom from being governed or ruled by another country: 2. Man can preserve a vestige of spiritual freedom, of independence of mind, even in such terrible conditions of psychic and physical stress. Download Citation | Independence of Mind | The fundamental freedoms, of speech, conscience, privacy, and religion are now an essential part of contemporary. B. This is a reenvisioned, fresh look at Agnes Martin, the enigmatic, influential, highly independent painter whose life and work have proved inspirational to audiences across many fields and disciplines. When they enter the room, they find a single lantern illuminating the space. ’. 900. “Independence is a heady draft, and if you drink it in your youth, it can have the same effect on the brain as young wine does. relation to independence of mind, it is the state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity. 2)Independence of mind. independence in appearance. It raises a stink to the heavens. . g. reflects the auditor's state of mind that permits the audit to be performed with an unbiased attitude. guidance, the Institute always bears in mind the need to maintain a balance that respects the interests of clients and employers and the possible wider public interest. 291. It is addictive and. His notion of synthesis fills a gap in empiricist. As an independent thinker, you know what you need to do without getting validation from other people. e. 麦迪森：《世界经济二百年回顾. The main contributions of this paper are in terms of its timeliness with respect to regulatory changes, the simultaneous examination of both forms of auditor independence and the. That is probably the toughest step towards emotional independence because it requires you to adjust your outlook on life. It allows an individual to act with integrity d. " --Alexis de Tocqueville On May 9, 1831, two young Frenchmen sailed into the harbor of Newport, Rhode Island and began a remarkable journey throug, On May 9, 1831, two young Frenchmen sailed into the harbor of Newport, Rhode Island and began a remarkable journey through the United States. Contemporary artists and writers from Jennie C. ”. The paper focuses on the Epistemic Challenge for mind -independent accounts of modality. The state of mind that permits the performance of an attest service without being affected by influences that compromise professional. The reasonable and informed third party test is applied to determine whether the auditor has independence in. Contributors include artists Martha Tuttle, Jennie C. students confront and evaluate Tocqueville’s most shocking claim—that there is less freedom of discussion and independence of mind in America than in Europe, with negative consequences for. made his timeless case for the ancient Greek notion of agape as a centerpiece of nonviolence, another luminous mind and soaring spirit challenged humanity to pause amid one of the most violent periods in history and consider an alternative path. The avoidance of facts and circumstances. The (European Central Bank [ECB] (2016): 8) first introduced this contextual approach of independence in its publications in 2016 highlighting that “from a theoretical point of view, independence should be understood both as ‘formal’ independence and ‘in mind’. Independence in Appearance3) Objectivity – Will include independence of mind and appearance when providing audit reports. The IG Act of 1978 recognized independence as key to IG effectiveness. Nahlah Ayed speaks to. This revolution of the mind had physical consequences as Americans openly and sometimes violently opposed Great Britain’s new assertions of control. It is this independence of spirit and mind, rather than neutrality, that journalists must keep in focus…. auditor to give an objective opinion on whether. To inspire public confidence, an auditor must have not only independence in mind (fact), but also independence in appearance. While section 290 deals with independence in relation to audit and review engagements, section 291 deals with independence when providing services in respect. ” If the Declaration of Independence is a culmination of America’s moral revolution. Buy/Sell Books. If you happen to be a little innovative, or maybe you forgot to come to school one day because you were reading a book or something, that's a tragedy, that's a. Many current professional pronouncements specify a general test for auditor independence based on what a reasonable and informed third party would conclude to be acceptable (Wines, 2011). Keywords: fundamental freedoms, freedom of speech, freedom of conscience, freedom of religion, privacy, independence. – Independence of mind is impacted and appearance as well due to conflict of interest . The only part of the conduct of any one, for which he is amenable to society, is that which concerns others. Whatever system this type happens to be. Independence of mind by Macklem, Timothy, 1951-Publication date 2008 Topics Human rights -- Philosophy, Human rights -- Moral and ethical aspects Publisher Oxford : Oxford University Press Collection inlibrary; printdisabled; internetarchivebooks Contributor Internet Archive Language290. Safeguards play an important part when evaluating whether a threat impairs the auditor’s independence. In 1919, a lofty idealist named Romain Rolland wrote a declaration for the independence of the mind. Then, indicate whether the situation is prohibited by the AICPA Code of Professional. Independence of mind d. Independence in AppearanceStage 1: Trust vs. My understanding was that Fichte, Schelling , and Hegel were dissatisfied with this dualism. Independence of mind exists when the auditor is actually able to maintain an unbiased attitude throughout the audit, whereas independence in appearance is dependent on others’ interpretation of this independence and hence their faith in the auditor. Alexis de Tocqueville. Having bookkeeping services for an audit client performed by the same person who does the audit. Auditor’s independence refers to the independent working style of the auditor being unbiased, unfettered,. ISBN 9781942185871. We who lived, in concentration camps can remember the men. It requires the. 6 Independence requires: Independence of Mind The state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity and exercise objectivity and professional skepticism. Abstract. Quantity: Add To Cart. Analysis Nietzsche's critique of truth and knowledge in this chapter rests largely on the claim that anything that is made understandable to the majority of. Since it was established by our former masters, and since. Spiritual Independence activates true creative skill, which is the ability to alter and direct our reality in a way that pleases us. The importance of independence and objectivity, which has always been significant for internal auditors, continues to increase among the challenges facing internal audit activities in the constantly changing business environment. It comprises: (a) Independence of mind – the state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity,Season with salt to taste. Guess Whos Back In Town! independence-of-mind · 3 years. When someone experiences something traumatic, the brain automatically activates the body's defense mechanism, also known as survival responses. This mind-independence view is common in debates about mereology because it’s the result of far-flung modal reasoning: we can imagine a possible world that is empty except for a single object that is intrinsically identical to my 2006 Honda Civic or alternatively, one may appeal to so-called swamp cases, where it’s possible, however. Independence in fact and appearance relates to the integrity and objectivity of the auditor. In presidential candidate broadcast, Tharman vows to bring 'independence of mind' as President. 1. The definition of professional skepticism. 0 Section A – Objectivity, independence and the audit Threats to objectivity 2. Precisely. 8两，平均每18年翻一番（可资比较的是，即便按麦迪森的统计，在1820-1890年这70年间，中国的人均GDP总共只增长了17. (b) Absence of checks and balances because the auditor prepared the statements. Question: Acct 461/561 Audit II Complete the following table by using the statements below to evaluate how each situation could affect independence of mind and independence in appearance, and the social consequence of prohibiting auditors from doing each one. 11 hours ago · Some 14 of the Israeli hostages that were kidnapped by Hamas are expected to be released, as part of the agreement, today at 4:00 p. Independence of mind relates to the state of mind that permits the expression of a conclusion. And you can even build a Memory Wheel to help you remember to “rotate” through multiple disciplines, never missing an opportunity to practice the polymathic levels of mental skill you’re capable of using. In one version, independence is about a judge’s inner conscience and a commitment to decide cases according to that inner heart—a guarantee of appropriate character and independence of mind. Independence of mind is a fundamental requirement for auditors to maintain their objectivity and adhere to professional standards. Independence of the Mind. of the threats on the auditors independence of mind and appearance, using descriptive statistics measurement and analytical statistics (paired samples test and one way ANOVA independence. Generally accepted auditing standards require auditors to be independent. 2) Independence in appearance. By acting independently, auditors contribute to the overall. A Sketch of Kant’s View of the Mind. Abstract. level of independence. 5. Contributors include artists Martha Tuttle, Jennie C. Summary: Regina is an independent and headstrong young woman who believes marriage should be about love. b. freedom from being governed or ruled by another country: 2. To be outcome independent is to know 100% that whatever the end result of a certain chain of events is, we’ll be totally fine and happy, even if the outcome is not the one we had hoped for. . QUESTION 14 Independence of mind, as defined in the AICPA's conceptual framework, is the state of mind that permits an individual to act with all of the following EXCEPT: a. Democracy In America Alexis de Tocqueville 1831. 5. Independence of mind refers to whether the auditor has followed all of the rules of conduct in the AICPA Code of Professional. Mind-Independence and Modal Empiricism. 1. Independence of mind. The picture of conscience that emerges from this analysis of the three familiar puzzles that have long attended the consideration of conscientious action, those of its relation to civil. NEW YORK – The octagon is headed to the recently opened Sphere in Las Vegas in 2024, and UFC CEO promises it's going to be a mind-blowing experience. Few would debate that. We reviewed their content and. Examples of independence of mind in a sentence Independence of mind – the state of mind that permits the expression of a conclusion without being affected by. It is sometimes described as ‘independence of mind’. a. Not independent in appearance, Jessica cannot sign the financials of the partnership without the authority of the other members which makes the case not. He wrote and published his findings in 1835 and 1840 in a two-part work entitled Democracy in America. A Sketch of Kant’s View of the Mind. Independence of mind d. Independence. The mind of man has naturally a far greater alacrity and satisfaction in tracing resemblances than in searching for differences: because by making resemblances we produce NEW IMAGES; we unite, we create, we enlarge our stock; but in making distinctions we offer no food at all to the imagination; the task itself is more severe and. . Founding Fathers on the Declaration of Independence. springer. 4 Independence is linked to the principles of objectivity and integrity. As Harvey Mansfield notes, “there is potential for tyranny wherever unmixed authority is found, which is everywhere; and tyranny becomes actual where this authority meets. What is independence? Independence is defined in ET section 100. Independence of mind will allow the auditor to act with integrity and exercise objectivity at all times during the course of the audit. Having a. What is a good example of self-determination? noun. ÐÏ à¡± á> þÿ o q þÿÿÿl m n. Keep communications professional and engagement-related—especially written communications such as email. S. Independence in appearance is the absence of circumstances that would. Independence in appearance: The avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information, including safeguards applied, would reasonably conclude a firm’s, or a member of the assurance team’s, integrity, objectivity or professional scepticism had. 01, Conceptual Framework for AICPA Independence Standards (AICPA, Professional Standards, vol. They should clearlyBusiness Accounting Discuss how each of the following could affect independence of mind and independence in appearance, and evaluate the social consequence of prohibiting auditors from doing each one: Owning stock in a client company. Effects on independence of mind: (a) This situation would have no effect on independence of mind. She gives the paintings these titles so. Tocqueville’s observations on the effect of this tyranny on genuine independence of mind are chilling: In America, the majority draws a formidable circle. Independence is a critical concern for CPAs and is the very foundation of attest services. Compare the importance of independence of CPAs with that of other professionals, such as attorneys. Chapter 18: The Tavern Notes: (See the end of the chapter for notes. (4) Having the annual audit performed by the same CPA firm for 10 years in a row. Objectivity c. 1. . Quotes tagged as "freedom-of-mind" Showing 1-30 of 48. The state of mind that permits the performance of an attest service without being affected by influences that compromise professional judgment, thereby In Kant, of course, we have the remnants of a "mind-independent world," in the noumena, but no knowledge about it. b. 269, the SEC defined independence in fact and independence in appearance as separate but equally necessary factors in establishing the auditor’s objectivity and integrity when certifying financial statements filed with the commission by an issuer of securities. People tend to be self-reliant. One whose mind is not free though alive is no better than dead. Both John Campbell and Quassim Cassam have argued that we perceptually experience objects as mind-independent (MI), purportedly solving a problem they refer to as “Berkeley’s Puzzle. ” In this paper, I will consider the same topic from a Husserlian perspective. Jones and. In the second lesson students consider the argument that unchecked political power will lead to tyranny. usg. This is a re-envisioned, fresh look at Agnes Martin, the enigmatic, influential. 1650-1800) in Western European history. Comment Step 4 of 7 (c) Independence of mind refers to the mental status of the auditor that enables him/her to perform audit without bias. Over himself, over his own body and mind, the individual is sovereign. 2两，增至1930年的40. 2. From Longman Dictionary of Contemporary English Related topics: Human mind1 /maɪnd/ S1 W1 noun 1 ability to think and imagine [ countable, uncountable] your thoughts or your ability to think, feel, and imagine things → mental It is impossible to understand the complex nature of the human mind. Achieving Independence of Mind and Soul: You can’t be independent if you are under the influence of others. This encyclopedia article focuses on Kant’s views in the philosophy of mind, which undergird much of his epistemology and metaphysics. Independence requires an auditor at all times to perform his work objectively. The trust the public. 6 Independence requires: Independence of Mind The state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity and exercise objectivity and professional skepticism. My understanding was that Fichte, Schelling , and Hegel were dissatisfied with this dualism. In the third lesson, students confront and evaluate Tocqueville’s most shocking claim—that there is less freedom of discussion and independence of mind in America than in Europe with negative consequences for American character and culture. But reflection on the case of artificial or synthetic kinds (e. These versions of independence are related, interact in important ways, are grounded in nature, and have limits, as can be discovered by examining the writings of the Founders further. . In this article, we will focus on Immanuel Kant’s (1724–1804) work on the mind and consciousness of self and related issues. These facts would obtain even in the absence of any mind. professional accountant to exercise scepticism and act with integrity and. Independence (free of conflicts of interest that would cause the firm to be biased either for or against the attest client): The AICPA has defined independence as: Independence of mind — The state of mind that permits the performance of an attest service withoutThe independence is footstone of auditing profession and an essential element of users' trust to financial statements (Berryman, 1974; Dopuch et al. The auditor also has to be seen as independent to an impartial observer. Independence "of mind" and "in appearance" requires adherence to the fundamental principles of integrity and objectivity. Professional skepticism b. 4-26 (Objectives 4-5, 4-6) e. The furniture is fairly sparse, but. Jackie Robinson. independence of mind and less true freedom of discussion than in America. 3. Officials – Rights and obligations – Obligation to reconcile the need for independence of mind with the hierarchical organisation of the civil service. Alexis de Tocqueville. Independence of Mind Example Confirmation. Individual rights take center stage. 1 Threats to objectivity might include the following: The self-interest threat The following statement regarding the tyranny of the majority is one of the most famous quotes from Tocqueville’s entire book: “I do not know any country where, in general, less independence of mind and genuine freedom of discussion reign than in America. Discuss how each of the following could affect independence of mind and independence in appearance, and evaluate the social consequence of prohibiting auditors from doing each one: (1) Owning stock in a client company. Leaders in the new nation held that voting should be restricted to citizens who possessed independence of mind. This is a reenvisioned, fresh look at Agnes Martin, the enigmatic, influential, highly independent painter whose life and work have proved inspirational to audiences across many fields and. Books and Zines. Amendments: Amending releases and related SEC approval orders. mind. Many current professional pronouncements specify a general test for auditor independence based on what a reasonable and informed third party would conclude to be acceptable (Wines, 2011). 3 Independence requires: Independence of Mind The state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, allowing an individual to act with integrity, and exercise objectivity and professional skepticism. EurLex-2. 3. threats to. Analytical.