The second general standard of GAAS states: In all matters relating to the assignment, an independence in mental attitude is to he maintained by the auditor or auditors. In addition to Rule 101 of the AICPA's Code of Professional Conduct (Chapter 4) and selected Securities and Exchange Commission releases, the second general standard is the profession's primary guideline relating to independence.

Required: 

Discuss the importance of, and difficulties in achieving, independence in mental attitude.