Final answer:
Competence is the term not related to the auditor's independence; it pertains to the auditor's skillset rather than their ability to remain unbiased in their work.
Step-by-step explanation:
The term that is not associated with the auditor's requirement to maintain independence is D. Competence. While independence in auditing involves objectivity, neutrality, and professional skepticism to ensure an unbiased approach, competence relates to the knowledge, skills, and abilities of the auditor required to perform audit work. Competence does not directly refer to independence but rather the auditor's ability to do the job effectively.