What is one requirement for auditors regarding independence in the inclusive method?

In the context of the inclusive method, auditors are required to be independent from the subservice organization to maintain the integrity and objectivity of their audit. This independence is crucial because it ensures that the auditors can evaluate the operations and controls of the subservice organization without any potential bias or conflict of interest that might arise from a close relationship. Independence allows auditors to provide an accurate and impartial assessment of the subservice organization's compliance with relevant standards and regulations, which is essential for stakeholders relying on the audit's findings.

Maintaining independence is a fundamental principle in auditing that reinforces trust in the audit process, thus ensuring that any issues identified can be addressed without undue influence from the subservice organization. This principle helps to safeguard the quality of the audit and supports stakeholders in making informed decisions based on the audit outcomes.