Audit Independence

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Across
  1. 2. Conduct and behavior that reflect competence and responsibility.
  2. 4. Changing audit partners or firms periodically to preserve independence.
  3. 5. Protecting client information from unauthorized disclosure.
  4. 7. The perception by outsiders that an auditor is unbiased.
  5. 8. A situation where personal interest could interfere with professional duties.
  6. 10. A mindset requiring auditors to be impartial and free from conflicts of interest.
  7. 14. Established auditing principles ensuring consistency and fairness.
  8. 15. Openness in reporting and decision-making to build trust.
  9. 16. A governance body overseeing auditor independence and quality.
Down
  1. 1. Words and Clues
  2. 3. The actual state of auditor freedom from influence.
  3. 6. A questioning attitude essential for identifying errors or fraud.
  4. 9. A tendency that prevents objective judgment.
  5. 11. Professional rules and values guiding auditors’ behavior.
  6. 12. The auditor’s ability to act without bias or influence from the client.
  7. 13. A core ethical principle requiring honesty and strong moral values.