What does “Independence” mean in the context of the above case?

Frederich Gastona has been invited by ECA Co to perform the audit of financial statements of 2012-13. When deciding whether to accept an auditing engagement, Frederich must judge his independence and objectivity. If Frederich’s audit firm lacks independence or objectivity, Frederich can’t accept the engagement.

What does “Independence” mean in the context of the above case?
A . Remaining aloof from client ECA Co.
B . Not being financially dependent on client ECA Co.
C . Taking an unbiased viewpoint while conducting audit of ECA Co.
D . Being an advocate for ECA Co in the law suit.

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Answer: C