Auditors are never "independent". They work for someone. If that someone is government or a client, great. If the auditor works for management, maybe OK for fin

Auditors are never "independent". They work for someone. If that someone is government or a client, great. If the auditor works for management, maybe OK for finding employee malfeasance, but no good for management malfeasance. And of course, like tests, no audit can prove correctness, only can find flaws.