To emphasize auditor independence from management, publicly traded corporations are required to aHave the independent auditor report to an audit committee of independent members of the board of directors. bAppoint a partner of the CPA firm conducting the examination to the corporations audit committee. cRequest that a representative of the independent auditor be on hand at the annual stockholders meeting. dEstablish a policy of discouraging social contact between employees of the corporation and the independent auditors.
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