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Fair and Free Auditing means audit in accordance with Inernational Standards on Auditing (ISAs) while complying with Code of Ethics Issued by IASSB
Fair auditing means that the financial statement needs to present all the information without any bias. and books and accounts of the client are FREE auditing.
Fair view mean that the financial transactions are treat fairly as they should be and all significant information are sufficiently disclose in the financial statements to ensure that the users are not misleading. Fair view mainly focus on the ways how quality of information in the financial statements is. For example, financial statements have enough comparative information. Information that should had been disclosed are disclosedand fair view in auditing means that the financial statements are free from material misstatements and faithfully represent the financial performance and position of the firm
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