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Theauditormust be independent of the auditee unless: the lack of independence does not influence his or her professional judgment. The correct answer is C.In auditing,independenceis crucial to maintain objectivity and ensure the integrity of the audit process. However, there are certain situations where independence may not be required if it does not affect the auditor's professional judgment. For example, if the auditor has a personal relationship with the auditee but the relationship does not influence their decision-making or compromise theirobjectivity, then independence may not be an issue. Similarly, if the lack of independence is insignificant, meaning it does not impact the auditor's ability to exercise professional judgment and provide an unbiased opinion, it may be considered acceptable.On the other hand, options A and B are incorrect because independence is a fundamental principle in auditing, and any lack of independence, regardless of its significance oragreementbetween the parties, can compromise the integrity of the audit process.In summary, while independence is crucial, there are circumstances where the lack of independence may not be a problem as long as it does not influence the auditor's professionaljudgment. This exception ensures that the audit remains objective and reliable. The correct answer is C.To know more aboutauditorvisit :brainly.com/question/34346313#SPJ11...