Explain how you could establish a framework using these theories to support an audit.

$$ Highlight the key principles of the American Institute of CPAs $($AICPA$\mathrm{\backslash \text{'}}$s$)$ Rules of Conduct.

$$ Compare and contrast their rules against the rules used in international audits under the International Ethics Standards Board for Accountants $($IESBA$).$

$$ What does independence mean in an auditing context?

$$ Compare and contrast in fact and in appearance, and illustrate their differences.