# data[].attributes.body
Independence in mind
- the auditor may cause misstatement to enhance the personal wealth

Independence in appearance
-client may perceive the auditor would permit misstatement to enhance the personal wealth

Social consequences
- minor, if any

# data[].attributes.body
Independence in mind
- the auditor may audit the company carelessly since they did the bookkeeping

Independence in appearance
-the clients may perceive that the auditor is not independent in auditing their company

Social consequences
- it will be a low cost since the bookkeeping has been done by the auditor

# data[].attributes.body
Independence in mind
-auditor will concerning the job or position of their spouse if there are errors has found

Independence in appearance
-the client will feel that the auditor is not willingly to disagree with management

Social consequences
- minor if  any. It is rarely and that individual engagement member could be replaced by other another member in the company

# data[].attributes.body
Independence in mind
- the auditors may complacent due to considerable familiarity with the clients

Independence in appearance
-client may perceive the possibility of complacency

Social consequences
-it will be costly for the new audit firm to gain the knowledge because it is confidentially requirements and communication difficulties between CPA firms

# data[].attributes.body
Independent in mind

- auditor unwilling to disagree with management because fear for termination

Independent in appearance

- The auditor unwilling and disagree to management

Social consequence

- Management is the best position to evaluate the effectiveness and cost of auditor

# data[].attributes.body
Independent in mind

- auditor maybe have absence of the careful independent

Independent in appearance

- Client think the auditor not independent audit

Social consequence

- Less expensive for auditor to done the work

# data[].attributes.body
Independent in mind

- auditor unwilling to criticize work that auditor do

Independent in appearance

- Client think the auditor not independent because do his or her work

Social consequence

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