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Impartiality does not require distance. Auditors can be professional, respectful, and approachable while maintaining independence and objectivity.

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Francisco J. Tapia Guerrero
ftapia@qualitascertification.com
www.linkedin.com/in/franktapiaguerrero
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Ok, independence and objectivity are Audit profession requirements. There are real threats conducting audits in familiar environments (families, friends, colleagues or former bosses). Considering that familiarity creates loyalty; strong relationship with former colleagues can bias one’s judgment or reporting.
Independence secures freedom from influence; impartiality is the fair, professional conduct that follows. You are still approachable, Francisco.

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Godly Yao
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Exactly, and that is the key point: impartiality is not about being cold or distant, it is about maintaining objectivity despite those familiarity risks, so auditors can still be respectful and approachable while protecting the independence and fairness of the audit.

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Francisco J. Tapia Guerrero
ftapia@qualitascertification.com
www.linkedin.com/in/franktapiaguerrero
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Original Message:
Sent: 06-11-2026 07:31 PM
From: Godly Yao
Subject: Professionalism and Impartiality

Ok, independence and objectivity are Audit profession requirements. There are real threats conducting audits in familiar environments (families, friends, colleagues or former bosses). Considering that familiarity creates loyalty; strong relationship with former colleagues can bias one's judgment or reporting.
Independence secures freedom from influence; impartiality is the fair, professional conduct that follows. You are still approachable, Francisco.

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Godly Yao
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