What are the basic audit standards?

The basic principles for auditing standards are basic assumptions, consistent premises, logical principles and requirements which help in developing auditing standards and serve the Auditors in forming their opinions and reports, particularly in cases where no specific standards apply

Control global certification and standards

1. METHODOLOGY OF FINANCIAL ANALYSIS?

The basic Principles indeed principle of Audit is that the person conducting the audit should not allow bias, conflict of interest or undue influence of others to override professional or business judgement.
Ref: (ACCA fundamental Code of Ethics)