How are auditors expected to handle conflicts of interest during an audit?

The correct practice is: disclose any potential conflicts and avoid auditing the affected area.

ISO 19011:2018 – Clause 5.3 and Clause 6.3.2 require auditors to declare conflicts of interest and take steps to preserve impartiality. Failure to do so compromises the integrity and independence of the audit.

According to the PECB Lead Auditor Guide, auditors should immediately report any situation where their objectivity may be questioned, including past relationships, financial ties, or personal bias.