Independence
Also called: auditor independence, independent director, objectivity
Independence means being free of relationships that could compromise judgement — and being seen to be. The distinction between independence in fact and in appearance is deliberate: a judgement that could reasonably be doubted is already damaged. It's why audit firms face limits on selling consulting to audit clients, why partners must rotate, and why boards are required to seat directors with no executive ties.
Where this is taught
Definitions are the trailer. These free levels turn Independence into something you play — one bite-size lesson, with worked examples, a quiz and XP.