What is required for an auditor to maintain independence when providing consulting services?

To maintain independence when providing consulting services, it is important for the auditor to ensure that there are no conflicts of interest that could appear to compromise their objectivity and impartiality. A signed statement from the client can serve as confirmation of the understanding between the auditor and the client regarding the scope of the services provided. This statement can outline the nature of the services and affirm that the client acknowledges and accepts the boundaries of the auditor's responsibilities, thereby reinforcing the auditor's independence.

This approach helps to establish clear communication and expectations, which is crucial in maintaining professional integrity. Additionally, it helps to safeguard against any potential misinterpretation of the auditor's role during the engagement, which is essential for upholding the ethical standards of the profession. By documenting this understanding, the auditor further supports their position of independence in light of consulting services offered.