If an auditor accepts gifts (christmas gifts, dinner tickets etc.) from the company they are auditing....

Question

are they still considered "independent?"

Answer 1

Auditors accepting christmas gifts,dinner tickets etc from the company they are auditing during the festive seasons are considered independent.  

Answer 2

bookshop has it right on.......this is a no, no.

The appearance of impropriety is just as damaging.....

Answer 3

Are you in the US?  Auditors are not supposed to accept anything from a client.  Even gifts that normally would be considered "de minimis" can leave the impression that the auditor is no longer objective in his performance and judgment.

I can get my book out later and see exactly what the professional standards say on the subject.  I'm working on cataloging all my books and most of them are in boxes while I set up the new shelves.  I can get to it, but it'll be later before I go digging through boxes.