Which principle of auditing is demonstrated when the auditor is not intimidated by threats from the auditee?

The principle demonstrated when the auditor is not intimidated by threats from the auditee is independence. Independence is crucial in the auditing profession as it enables auditors to make objective assessments free from external influences or pressures. When an auditor maintains independence, they are better able to evaluate the auditee’s compliance with established criteria, such as ISO/IEC 27001 requirements, and provide an accurate and impartial report.

This principle ensures that the auditor can operate without fear of retaliation or coercion, which is essential for upholding the integrity of the audit process. By remaining independent, auditors can fulfill their responsibilities credibly, thereby increasing the trustworthiness of their findings among stakeholders.

Other principles such as confidentiality, fair presentation, and competence are certainly important in their own right, but they do not specifically address the issue of an auditor's ability to resist intimidation. Confidentiality involves ensuring that sensitive information is protected, fair presentation refers to presenting audit findings accurately and without bias, and competence pertains to the auditor's skills and knowledge necessary to conduct the audit effectively. While all these principles contribute to the overall quality and reliability of the audit, it is independence that specifically relates to the auditor's capability to operate without intimidation from the auditee.