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independence in appearance
ек., бухг.	Besorgnis der Befangenheit
Англійський тезаурус
independence in appearance
IT	The avoidance of facts and circumstances that are so significant that a reasonable and informed third party would be likely to conclude, weighing all the specific facts and circumstances, that a firm’s, audit function’s, or a member of the audit team’s, integrity, objectivity or professional skepticism has been compromised.