Which of the following is essential for maintaining audit independence?

Maintaining audit independence is crucial for ensuring the integrity and objectivity of the audit process. Not accepting gifts from clients is essential because accepting gifts can create a sense of obligation or bias that threatens the auditor's impartial judgment. Gifts can lead to real or perceived conflicts of interest, making it challenging to remain independent in evaluating the client's financial statements or internal controls. By avoiding the acceptance of gifts, auditors uphold their professional integrity, thereby reinforcing confidence among stakeholders about their independence in the audit process.

The other options would introduce factors that could compromise independence. For instance, performing audits for friends and family can lead to significant bias, as personal relationships may influence the auditor's objectivity. Having audits peer-reviewed, while a good practice for quality assurance, does not directly relate to independence in the same manner as the avoidance of gifts. Only working with government agencies does not inherently ensure independence, as the relationship dynamics may still affect the auditor’s objectivity. Thus, refraining from accepting gifts stands out as the most direct measure to safeguard independence in the auditing process.