When evaluating 'True and Fair View' in financial statements, the auditor's judgment is J. If J is influenced by a personal interest in the entity, which ethical principle is violated?

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SSC Audit Tax Finance P-II QUESTION #6213

Question 1

When evaluating 'True and Fair View' in financial statements, the auditor's judgment is $J$. If $J$ is influenced by a personal interest in the entity, which ethical principle is violated?

Professional Competence
Confidentiality
Technical Standards
Objectivity✔️

Correct Answer Explanation

Objectivity requires that the auditor's opinion is based on evidence alone and is not subjective or influenced by personal interests.

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