Requirement a$.$ Why is independence so essential for auditors?

Independence is essential for auditors because

A$.$ users of financial statements expect an unbiased viewpoint in the CPA's attestation to the accuracy of the financial statements. If users believe that auditors are not independent, the value of the audit function is eliminated.

B$.$ auditors are unable to perform any accounting services unless all rules of conduct in the AICPA Code of Professional Conduct are followed, including independence. Auditors in violation of the Code immediately lose their license to practice.

C$.$ auditors are unable to$-$perform any accounting services unless all rules of conduct in the AICPA Code of Professional Conduct are followed, including independence. Auditors in violation of the Code may be subject to fines and sanctions.

D$.$ users of financial statements expect an unbiased viewpoint in the CPA's attestation to the faimess of the financial statements. If users believe that auditors are not independent, the value of the audit function is eliminated.