Auditor independence
The auditor's independence is primarily ensured through compliance with the International Ethics Standards Board for Accountants (IESBA Code).
The report highlights that the firm adheres to this code, which is based on the following key principles:
Integrity
Acting with honesty and openness.
Objectivity
Not allowing biases, conflicts of interest, or influence from third parties to compromise professional judgement.
Professional competence and diligence
Maintaining professional knowledge and skills at the required level.
Confidentiality
Respecting the confidentiality of information obtained.
Professional conduct
Complying with applicable laws and regulations and avoid any action that discredits the profession.
Furthermore, the application of the International Standard on Quality Management (ISQM) I reinforces this independence by requiring the firm to implement a control system that ensures compliance with all applicable ethical and regulatory requirements.