To mitigate threats of independence, which safeguard would be prioritized?

Prioritizing the removal of those with conflicting interests from engagements is essential for maintaining auditor independence. Independence is a cornerstone of the auditing profession because it ensures that the auditors can perform their work without bias or the influence of factors that could compromise their objectivity. When individuals with conflicting interests are involved in an audit engagement, the risk of compromised judgment or decision-making increases significantly. Therefore, by eliminating these individuals from the engagement process, the audit team can mitigate potential threats to their independence.

This safeguard directly addresses the fundamental principle of independence, emphasizing that it is crucial to have no stakeholders in place who may impact the audit's integrity. While other options, such as enhancing communication, increasing audit reviews, and utilizing automated tools, can support the audit process, they do not directly address the essential issue of independence as effectively as removing conflicting interests does. Ensuring that the audit team is free from any external pressures or biases is vital for achieving an accurate and reliable audit outcome.