Which of the following is considered a core principle of auditing?

Integrity is a fundamental principle of auditing because it establishes the groundwork for trust and credibility in the audit process. Auditors must adhere to a high standard of honesty and ethical behavior, which is critical in ensuring that the audit findings are reliable and that stakeholders can have confidence in the conclusions drawn from the audit.

When auditors demonstrate integrity, they provide an assurance that their assessments and recommendations are unbiased, thus maintaining the independence fundamental to the auditing profession. This principle supports a transparent process where potential conflicts of interest or unethical behavior are mitigated, ultimately enhancing the quality and reliability of the audit results.

In contrast, complacency, delegation, and subjectivity do not align with the core ethical standards essential to the auditing profession. Complacency may lead to oversight and reduced diligence in the audit process, which undermines the quality of the audit. Delegation, while a necessary aspect of managing resources in an audit, does not serve as a principle that guides the ethical considerations and independence that underpin auditing. Subjectivity could introduce bias into findings, detracting from the objectivity and reliability that auditors strive to maintain.

Overall, integrity stands out as the cornerstone of effective auditing practices, ensuring the trustworthiness of the auditing process and its outcomes.