Which of the Following Is Least Related to the Concept

Multiple Choice

Which of the following is least related to the concept of independence in appearance?

A) The auditors' objectivity and ability to act impartially toward the client.
B) The perceptions of individuals who rely on the financial statements and auditors' opinion on the financial statements.
C) The ownership of a financial interest in a client by the auditor.
D) The employment of the auditor's family member in an important position with the client.