What does it mean to be objective? Is it possible to be truly objective? Or is everything we see, do, or say affected by our values, beliefs, and our preferences for certain outcomes? When someone says, “I’m going to be totally objective …,” how many of you, like me, prepare for an expression of personal feelings, prejudice, or interpretation obviously (at least to us) meant to persuade us to the speaker’s subjective point of view?
We must protect the public first because doing so protects the reputation of our profession.
Whether working internally as an accountant or externally as an auditor, an individual’s most powerful potential incentive to be objective and independent, as well as the most powerful potential protector of such an individual when exercising objectivity and independence, is a strong profession. A strong profession, however, thrives only when membership in it outweighs the demands and rewards of current employment.
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