In the context of professional ethics, which principle ensures the auditor remains fair and impartial?

The principle of objectivity ensures that the auditor maintains fairness and impartiality in their work. This principle requires auditors to remain free from conflicts of interest and to avoid situations that could impair their judgment. By adhering to objectivity, auditors can provide unbiased assessments and opinions on the financial statements and internal controls of the entities they audit. This impartial stance is crucial for maintaining the trust of stakeholders, including investors, regulators, and the public.

While integrity is related to an auditor’s moral and ethical standards, and due care pertains to the diligence and competence required in conducting audits, neither directly addresses the need to remain fair and impartial in the evaluation process. Confidentiality involves the protection of client information but does not specifically relate to the auditor's objectivity or impartiality in their audit work. Therefore, among the options, objectivity is the principle that directly aligns with the requirement for auditors to be impartial.