Some commentators believe that Kant’s views on the mind are dependent on his idealism (he called it transcendental idealism). ― Tsele Natsok Rangdrol, Lamp of Mahamudra. Many philosophers take mind-independence to be criterial for realism about kinds. Independence of mind - The state of mind that permits the performance. Founding Fathers on the Declaration of Independence. I argue against such a quasi-realist “internal” reading. Freed from disturbing emotions, One is called a buddha. [1] [2] It commemorates the Malayan Declaration of Independence of 31 August 1957, and is defined in article 160 of the Constitution of Malaysia . 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. 5. m. This case study. S. The Montessori way removes unneeded discipline and traditional. 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. Concept checks 1,2,4,6. independence of mind and less true freedom of discussion than in America. a. 7). According to the naïve realist, colours are mind-independent properties of objects that are distinct from their physical properties. 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. Independence is highly valued. The Objective: This book is animated by a desire to explore a familiar and yet in some important ways surprisingly neglected topic, that of the philosophical grIndependence of mind: T he state of mind that permits the provision of an opinion without being . Share. "Brain workers, comrades, scattered throughout the world, kept apart for five. . 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. Independence of mind. Clients’ monies. 5. It is expected to last for four days to. Accept the harsh truths of life. 4. The paper focuses on the Epistemic Challenge for mind -independent accounts of modality. Jones and. Independence of the mind does not necessarily mean establishing a law firm, or being your own boss, that is an extreme thought. Real independence comes from being in tune with God’s Purpose for you in this lifetime. Everything can be taken from a man but one thing: the last of the human freedoms — to choose one’s attitude in any given set of circumstances, to choose one’s own way. 1. Independence in AppearanceStage 1: Trust vs. and Due Care Independence Independence requires that the auditor maintain a state of mind that is free from influence, but independence of mind is not enough. 7 Independence requires: Independence of Mind The state of mind that permits the expression of a conclusion without being affected by influences that compromise. Objectivity b. Independence of Mind takes this accepted thought a step further, by exploring the ways in which the fundamental freedoms help us to achieve something even more profound, by enabling us to arrive at beliefs, convictions and voices of our own, so that we truly come to think, believe and speak for ourselves in the rich and various ways that the. . 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. 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. Skip to primary sidebar. . This is a re-envisioned, fresh look at Agnes Martin, the enigmatic, influential. Spiritual Independence activates true creative skill, which is the ability to alter and direct our reality in a way that pleases us. independence in appearance from the perspective of the clients. $ 55. 2两，增至1930年的40. Independence of mind is a code of professional ethics where auditors remain skeptical of the information they receive throughout theaudit, whereas independence in appearance is a code of professional conduct that allows any CPA firm to sign the financials of a company. Precisely. Objectivity is the state of mind which has regard to all considerations relevant to the task in hand but no other. While sourcing a high quality independent auditor is a key responsibility of the audit committee, [16] compliance with auditor independence rules is a shared responsibility of the issuer, its audit committee,. 01 In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors. . (5) Having management select the CPA firm. Under GAGAS, independence has two components: independence of mind and independence of appearance. Its kinda like ethics its your own actions that determine this. independence翻译：（国家的）独立, 自主，自立，独立。了解更多。In the first part, I address an objection against the very possibility of experiencing mind-independence. 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. In this article, we will focus on Immanuel Kant’s (1724–1804) work on the mind and consciousness of self and related. E. And in Hegel's case he tossed out anything "more real" behind the phenomena. Culture of respect. (IIA) (ibid. In corporate governance, independence is important in a number of contexts. ” “Formal” independence was associated with the proportion of. 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. " Section 101 of the Act states that the PCAOB oversees the audits of public companies "in order to protect the interests of investors and further the public. 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). It is this independence of spirit and mind, rather than neutrality, that journalists must keep in focus…. Independence of mind is the ability to act with integrity, objectivity and professional scepticism. Independence is a subset of objectivity. ” “Formal” independence was associated with the proportion of. Independence of Mind by Macklem, Timothy - ISBN 10: 0199208034 - ISBN 13: 9780199208036 - Oxford University Press - 2007 - HardcoverSubstrate-independence is a necessary condition for the computational theory of mind, wich is itself necessary for the simulation of consciousness as it appears in Nick Bostrom’s article. Quantity: Add To Cart. 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 means that the body chooses behaviors based on what will keep it safest at the. 1) Independence of mind. 106). (c) act with honesty, integrity and independence of mind to effectively assess and challenge the decisions of the senior management. Each claims that the other is misconstruing the definition of professional skepticism in the AICPA standards. ). Independence of mind refers to whether the auditor has followed all of the rules of conduct in the AICPA Code of Professional. D. Leaders in the new nation held that voting should be restricted to citizens who possessed independence of mind. This chapter addresses the question of the roles played by reason and by faith in the construction of personality. The possibility of an experience of mind-independence being secured, I argue in the second part that the experience of resistance is the kind of experience by which we access mind-independence. 01 In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors. Jackie Robinson. d. We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. The partner responsible for signing the report on the consolidated financial statement of the audit client. members. • Independence of the inspector general. Safeguards play an important part when evaluating whether a threat impairs the auditor’s independence. The model for standard setters is based on three key steps: Identify threats to the auditor’s independence and analyze their significance. Independence 14. 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. Accompanied by color reproductions of works by Martin, Agnes Martin: Independence of Mind presents a series of essays by living artists and. Introduction. In general, we like to think that life is governed by a set of rules which, if we follow to the letter, will bring us lasting happiness and success. Any such vector may be removed without affecting the span. The greater your oneness with God’s Presence, the more power you will have to maintain independence of both your thoughts and your. 4. Mind and body are closely related. A sole practitioner , partnership or corporation of professional accountants . A Declaration of the Independence of Cyberspace. Included within this standard are the concepts of independence in fact and independence in appearance. the auditor's ability to maintain an unbiased viewpoint in the eyes of others. Rather than encountering the kind of marketplace of ideas the country prides itself on fostering, he found in few places “less independence of mind, and true freedom of discussion, than in America. independence, including both independence of mind and independence in appearance. . She gives the paintings these titles so. 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,. 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). So, if you own 10 shares in your audit client, you could well be independent of mind (because 10 shares are probably not worth that much), but other people might nevertheless think you are not independent because. Details: Master-bedroom, 1 double bedroom, 1 single bedroom, 3bathrooms, kitchen with dining-area, livingroom with chimney, bureau, hobby-area in the upper hall, 2 balconies, on the 3rd floor TV- and fitness-corner, terrace, pool and garden. 117) There are 2 types of independence, that are independence of mind and independence in appearance. Our results indicate that auditor independence of mind is compromised by the size of NAS fees, particularly for clients who pay below the level of expected audit fee. John Stuart Mill. independence, including both independence of mind and independence in appearance. It is concerned with internal thought processes rather than lists of prohibitions. Independence of mind = really independent Independence of appearance = you seem convincingly independent to other people. The challenge can be formulated as an inconsistency problem among three premises and, therefore, any strategy to meet the challenge will require the negation of (at least) one of. 1 Problematization The concept of independence is fundamental to an audit. In Tocqueville’s discussion of how the majority in America constrains freedom of thought, he makes some of the most extreme criticisms against democracy. ”[2] To understand this quote, one must first understand why there existed in America. Auditor independence is the ability of the. 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. 24 people found it helpful. Performance of valuation services and actuarial services for the same company. perception of a reasonably informed outsider. When someone experiences something traumatic, the brain automatically activates the body's defense mechanism, also known as survival responses. Potential examples include non-naturally occurring transuranic elements such as the element with atomic number 99. Confirmation:. 1. September 15, 2021. As we've reported, a temporary truce between Israel and Hamas began at 7am local time, and it appears to be holding so far. 1. To inspire public confidence, an auditor must have not only independence in mind (fact), but also independence in appearance. Abstract. ”“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. 8. Whatever system this type happens to be. e. The rejection of Du Bois' theories proved that white supremacy existed outside of slavery. What is independence? Independence is defined in ET section 100. 0 (1 review) Get a hint. ” For the idea of “assaultive” speech, see Matsuda, Words that Wound. Amendments: Amending releases and related SEC approval orders. Independence. The state of mind that permits the performance of an attest serv-ice without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity and exercise objectivity and professional skepticism. In 1919, a few months after the end of WWI and four years. . Jones, James Sterling Pitt, Alison Rossiter, Jenn Shapland, Darcey Steinke, Martha Tuttle, and Susan York. That is probably the toughest step towards emotional independence because it requires you to adjust your outlook on life. Independence of mind is a code of professional ethics where auditors remain skeptical of the information they receive throughout the audit, whereas independence in appearance is a code of professional conduct that allows any CPA firm to sign the financials of a company. EurLex-2. 0 Section A – Objectivity, independence and the audit Threats to objectivity 2. In Accounting Series Release no. 117) There are 2 types of independence, that are independence of. 106). Accompanied by color reproductions of works by Martin, Agnes Martin: Independence of Mind presents a series of essays by living artists and writers commissioned especially for this volume. A set of vectors {v1, v2,. 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. Independence of Mind takes this accepted thought a step further, by exploring the ways in which the fundamental freedoms help us to achieve something even more profound, by enabling us to arrive at beliefs, convictions and voices of our own, so that we truly come to think, believe and speak for ourselves in the rich and various ways that the. professional accountant to exercise scepticism and act with integrity and. Independence of mind. I auditor independence. You make up your own mind. This study aims to examine the factors affecting the independence of audit committees (ACs) in the nonfinancial sector of Bangladesh. Owning stock in a client company . It is a long term requirement on the part of the auditor. Although independence of mind is essential, perceptions of independence are also important. NEDs and iNEDs should undertake to maintain in all circumstances their independence of analysis, decision and action. It requires the. It’s easier to stay objective and make up. springer. Requirement c. INTJs are known as the "Systems Builders" of the types, perhaps in part because they possess the unusual trait combination of imagination and reliability. Asample of 2 hundred respondents consisting of internal auditors and practicing auditors was. Compare the importance of independence of CPAs with that of other professionals, such as attorneys. People often place a greater emphasis on standing out and being unique. Created for: The Sims 4 Sims 4 house with unusual architecture and lots of rooms for a large family. You are not welcome among us. Solutions Available. By acting independently, auditors contribute to the overall. Chapter XV: Unlimited Power Of Majority, And Its Consequences – Part I Chapter Summary. When it comes to auditing, there are two types of independence: independence in fact and independence in appearance. This kind of independence can only be achieved by gaining a proper, rigorous education, something most women had been denied for centuries. Declaration of the Independence of the Mind by Romain Rolland was originally published in L'Humanité, June 26, 1919. 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. The more thinking tools and perspectives you add, the more independent you become. Brexit And Independence Are Top Of Mind For Scottish Voters. Introduction. W. Auditor independence is commonly referred to as the cornerstone of the auditing profession since it is the foundation of the public's trust in the accounting profession. One whose mind is not free though alive is no better than dead. 1. 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. Quotes. His mind is more focused on the prospect of being well and truly alone with Regina for the first time since Kathryn’s ball. Distinguish between independence of mind and independence in appearance. Freedom of mind is proof of one’s existence. In mind, independence is the most important factor in determining auditor independence. Why? What did they mean by independence of mind? How did this principle limit voters in the early republic? Expert Answer. Recommended Guidance. Accept the harsh truths of life. 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. Edited by Chelsea Weathers. e. In 1919, a lofty idealist named Romain Rolland wrote a declaration for the. The auditor also has to be seen as independent to an impartial observer. 4. 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. Accompanied by color reproductions of works by Martin, Agnes Martin: Independence of Mind presents a series of essays by living artists and writers commissioned especially for this volume. To say that colours are mind-independent properties is to say that their nature and existence does not…Independence . . “Freedom of mind is the real freedom. This involves seeking confirmation from another source of details in the client’s. Independence is defined in ET section 100. Independence of mind. “Independence of Mind” and resignation of NEDs and iNEDs. But men will never establish any equality with which they can be contented. This proficiency is shaped by the MIND and is supported by 3 Noble attributes: Power (which is the ability to move energy) *As a side note here, FORCE and POWER are very different things. Independence in Appearance3) Objectivity – Will include independence of mind and appearance when providing audit reports. Independence in appearance refers to the auditor's use of an audit committee to remain independent of management. “It was intended to be an expression of the American mind,” Jefferson explains. Few would debate that. e. 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. Edited by Chelsea Weathers. Professional skepticism b. acquirement (n): a skill of mind or body resulting from continued endeavor The scientific realist claim of the mind-independence of the world is meant to be a declaration that there is irreducibly non-mental stuff in the world and, in particular, that the entities posited by scientific theories are material. Independence of mind will allow the auditor to act with integrity and exercise objectivity at all times during the course of the audit. The right to representation, political independence, separation of church and state, nationalism, slavery, the closure of the Western frontier, increased taxation, commercial restrictions, use of. America's declaration of independence from the British Empire was the nation's founding moment. EurLex-2. The more. Yes, independence is crucial to the work we do. It commemorates the day when Pakistan achieved independence and was declared a sovereign state following the termination of the British Raj in August of 1947. International Journal of Recent Technology and Engineering (IJRTE) ISSN: 2277-3878, Volume-8 Issue-3S2, October 2019. We reviewed their content and. Take the Alexis de Tocqueville Tour to experience nineteenth-century America as Tocqueville did, by reading his journal entries about the states and territories he visited with fellow countryman Gustave de Beaumont. View the full answer. 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. 290. A real-life example of auditor independence is the Enron scandal. Independent Thinking Quotes. 290. A. reflects the auditor's state of mind that permits the audit to be performed with an unbiased attitude. Theorem 2. (2) Having bookkeeping services for an audit client performed by the same person who does the audit. 6. In Mental Wellbeing, Self-Improvement. 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’. Example #2. The people, in whose name the struggle had taken place, conceived the desire of exercising the authority that it had acquired; its democratic tendencies were awakened; and having thrown off the yoke of the mother country, it aspired to independence of every kind. “People can tell you to keep your mouth shut, but that doesn't stop you from having your own opinion. 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. Responsibility for maintaining independence rests with everybody. - the ability to act with integrity, objectivity, and professional skepticism. Auditor’s independence refers to the independent working style of the auditor being unbiased, unfettered,. independence of mind The state of mind that permits the performance of an attest service without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity and exercise. by John Perry Barlow. The comments, made only. Independence is a state of mind that permits CPAs to perform without being affected by influences that compromise professional judgment, allowing them to act with integrity and exercise objectivity and professional skepticism. – Nagarjuna”. Alexis de Tocqueville Democracy in America1 In our age the power of majorities tends to become arbitrary and absolute. 中国的人均GDP，则由1894年的10. 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 . Responsibility for maintaining independence rests with everybody. 4 Independence is linked to the principles of objectivity and integrity. Independence of mind; and Independence in appearance. reflects the state of the financial statements. Identify the six principles of professional conduct. Individual rights take center stage. (4) Having the annual audit performed by the same CPA firm for 10 years in a row. 4. Police issue permit for election meeting by presidential candidate Tharman Shanmugaratnam. My understanding was that Fichte, Schelling , and Hegel were dissatisfied with this dualism. Mediums of expression do not simply convey a person's thoughts to the world; they do a great deal to shape the content of those thoughts. In Mental Wellbeing, Self-Improvement. Independence in appearance is the absence of circumstances that would. Mind-Independence and Modal Empiricism. Getty Images. New and improved provisions help accountants apply the conceptual framework when dealing with threats to independence in various contexts. Independence Day (Malay: Hari Merdeka), also known as National Day (Hari Kebangsaan), is the independence day of the Federation of Malaya from the British Empire. Freedom from the control or influence of others is defined as. The question then comes to mind how a firm, a network firm, an RA, or any of the audit team members attain the status of independence, and this is what sections 290 and 291 set out. Click the card to flip 👆. Tocqueville warns that in an age of majority tyranny and excessive equality, any attempt to restore strong individual leadership in an effort to educate, guide, and improve democracy, will be difficult—even as such conditions. For,example expensive gifts being given. 290. independence of mind is an important qualification in a judge. 实质上的独立性是一种内心状态，使得审计师师在提出结论时不受损害职业判断的因素影响. 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. The need to have others in our lives who we can turn to for. without being affected by. Agnes Martin: Independence of Mind by Weathers, Chelsea and a great selection of related books, art and collectibles available now at AbeBooks. Then, indicate whether the situation is prohibited by the AICPA Code of Professional. Our results indicate that auditor independence of mind is compromised by the size of NAS fees, particularly for clients who pay below the level of expected audit fee. Du Bois saw the working class expand only to include white Americans. independence of appearance means the avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information, including any safeguards applied, will reasonably conclude that the integrity, objectivity or professional scepticism of a firm or a member of the audit. The Montessori Method promotes independence by giving a child the ability to make their own choices, providing gentle guidance and allowing them to learn through play at their own pace. Independence of Mind wflower80. than by an old exhaustion-independence should usher us into a new world of values, and our only opportunity for attaining this lies in our independence of mind. [ARC 9003B, IAB 8/11/10, effective 1/1/11] 193A—13. 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. The state of mind that permits the performance of an attest service without being affected by influences that compromise professional. Required: Indicate the appropriate. In presidential candidate broadcast, Tharman vows to bring 'independence of mind' as President. B. (3) Having a spouse who is the chief financial officer of a client company. Proof. the ability to live your life…。了解更多。kennesaw. > Quotable Quote. If I have grasped Pittz’s point correctly, the claim is that it is only if liberals endorse this ideal as an intrinsically valuable form of life that liberal society gets the instrumental. The reasonable and informed third party test is applied to determine whether the auditor has independence in. 6 To appreciate that a given experience instances a certain concept or complex of concepts. Abstract. Both independence of mind and independence in appearance are important in maintaining auditor independence. Creation and Representation What exactly happens when we talk? When we laugh, sing, draw, dance, in short, when we express ourselves? Do we capture and then project into. Question: e). 1. Quotes tagged as "freedom-of-mind" Showing 1-30 of 48. Du Bois saw the working class expand only to include white Americans. (b) Absence of checks and balances because the auditor prepared the statements. 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. Its first words are " [t]o protect investors by improving the accuracy and reliability of corporate disclosures. The focus of the study is to look at the impact of auditor independence on audit quality. Independence of Mind takes this accepted thought a step further, by exploring the ways in which the fundamental freedoms help us to achieve something even more profound, by enabling us to arrive at beliefs, convictions and voices of our own, so that we truly come to think, believe and speak for ourselves in the rich and various ways that. IGs follow the auditing standards that GAO sets, which seek to address threats to auditors’—including. (d) Auditor is complacent due to considerable familiarity with the client. Reason generates a rational ordering of phenomena "all the. 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. Independence is a state of mind and should be reinforced with all levels of a client engagement team. 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. Objectivity c. 1, is above. The first stage of Erikson's theory of psychosocial development occurs between birth and 1 year of age and is the most fundamental stage in life. Ownership of an immaterial indirect financial interest. Consciousness is. 2)Independence of mind. 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. Summary: Regina is an independent and headstrong young woman who believes marriage should be about love. No Americans are devoid of a yearning desire to rise, but hardly any appear to entertain hopes of great magnitude or to pursue very lofty aims. What type of Independence is ”the avoidance of facts and circumstances that would lead a reasonable and informed third party to conclude that the integrity, objectivity or professional skepticism of an EY member practice or their professionals had been compromised”? Select the correct option. “Covered by the web of disturbing emotions, One is a sentient being. I will try to make an example. g. In 1919, a lofty idealist named Romain Rolland wrote a declaration for the independence of the mind. A combination of impartiality, intellectual honesty and a freedom from conflicts of interest. “To go wrong in one's own way is better than to go right in someone else's. (2) Having bookkeeping services for an audit client performed by the same person who does the audit (3) Having a spouse who is. synthetic chemicals, genetically modified organisms) shows that the criterion of mind. ”. Alexis de Tocqueville. 7 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. Immanuel Kant (1724-1804) was one of the most important philosophers of the Enlightenment Period (c. independence of mind.