Certified Government Financial Manager (CGFM) 2025 – 400 Free Practice Questions to Pass the Exam

Independence is a fundamental requirement in General Standards for GAGAS (Generally Accepted Government Auditing Standards) audits. Because GAGAS is designed to promote the integrity of the audit process, auditors must maintain an impartial and unbiased stance throughout their work. This independence helps to ensure that auditors can carry out their responsibilities without any conflicts of interest, which is essential for preserving the public's trust in government operations and financial reporting. Being free from any external influences or relationships that could impair their judgment is critical for auditors to provide objective assessments of government entities.

While other factors such as experience, education, and client representation may be relevant in broader contexts of auditing, they do not hold the same level of significance as the requirement for independence in GAGAS audits. Independence not only contributes to the reliability of the audit findings but also upholds the ethical standards expected in the field of government auditing.