Answer:
The correct answer is Independence.
Step-by-step explanation:
The Accountant must have and demonstrate absolute mental independence of judgment with respect to any interest that could be considered incompatible with the principles of integrity and objectivity; if you are a member of a company of which you are a partner or shareholder, you will not express any opinion on financial statements in a way unless it and he are independent of said company, that is, there is no possibility of a conflict of interest that may Limit your independence.
It is understood that a person enjoys mental independence when their judgments are made based on the objective facts they examine. There is no mental independence when the opinion or judgment is influenced by subjective considerations, independent of the objective elements of the case.