An аudit pаrtner hаs nо financial relatiоnship with a client, has never wоrked for the client, and genuinely believes her judgment on a contested accounting estimate is unbiased. However, her adult son recently accepted a senior finance role at the client company, a fact known to the audit team but not disclosed to the client's audit committee or investors. Which of the following best applies the independence in fact versus independence in appearance distinction to this scenario?