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Fairness in auditing refers to the objective evaluation of an organization's financial statements and practices without bias or favoritism. It ensures that the audit process is conducted in accordance with established standards, allowing for accurate and transparent reporting of financial conditions. Fairness also involves the auditor's independence, integrity, and adherence to ethical guidelines, ensuring that stakeholders can trust the audit results. Ultimately, it aims to uphold the credibility of the financial information provided to investors, regulators, and the public.

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