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15. Which of the following is least related to the concept of independence in appearance?
A. The ownership of a financial interest in a client by the auditor
B. The employment of the auditor's family member in an important position with the client
C. The perceptions of individuals who rely on the financial statements and auditors' opinion on
the financial statements
D. The auditors' objectivity and ability to act impartially toward the client
Solution
The auditors' objectivity and ability to act impartially toward the client is least related to
the concept of independence in appearance. Hence, the correct option is (D).

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