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is it realistic to expect the auditor to take positions against its clients interest no matter what the regulatory framework says Hw do l answer that question
Yes, once the issue against the Auditor's understanding of the client Entity and its something like Money Laundry, the Auditor seeks advise to determine the appropriate action.
Please I like to know on the Personal relationship the auditor shouldn't have to managers or Board of directors, please do you mean they shouldn't be friends either?