[header] How to audit [title] Confirm that you are suitable for performing the audit. [step] It needs to be certain that any auditor is absolutely objective in their assessment. Therefore, it is required that the auditor be completely independent from the company. 
This means that the auditor can have no relationship with the company outside of the audit. This includes that the auditor (s): [substeps] Not hold any interest in the company (not own any of the company's stock or bond offerings) not work for the company in any other capacity.