Alongside confidentiality, another essential professional requirement for the practice of our profession is independence.

It is no coincidence that this characteristic is directly associated with the auditor's role — commonly referred to as an "independent auditor" — above all to ensure the auditor can act without any limitation in seeking the information and data essential to the work, always exercised with professional skepticism, which is also fundamental to the critical evaluation of evidence obtained during an engagement.

According to Brazilian Accounting Standard NBC PA 290 (R2) — Independent Auditor — independence is:

(a) 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;
(b) independence in appearance — the avoidance of facts and circumstances significant enough that a reasonable and informed third party would likely conclude, weighing all facts and specific circumstances, that the integrity, objectivity or professional skepticism of the firm, or of a member of the audit or assurance team, had been compromised.

Independence requires that the auditor be able to become convinced and affirm that certain information made available is, in all material respects, reasonable relative to what is being examined.

In addition to the required professional and ethical requirement, Audipec Auditoria adopts the following professional independence policies:

  • Not holding or maintaining any diffuse, direct or indirect interest in any of the entities involved during its engagements, or in their operations, with no relevant circumstance that could characterize a conflict of interest in the conduct of its work and the issuance of its reports;
  • Maintaining a professional posture in which there is no possibility whatsoever of directing, limiting, hindering or engaging in any act that could compromise access to, use of, or knowledge of information, documents or work methodologies relevant to the quality of conclusions.