As stated in the CIMA Code of Ethics, the two key attributes of independence used in connection with the assurance engagement are:

As stated in the CIMA Code of Ethics, the two key attributes of independence used in connection with the assurance engagement are:
A . Independence of belief and in appearance
B . Independence of mind and in belief
C . Independence of mind and in appearance
D . Independence of mind and in diligence

View Answer

Answer: C