Which of the following people do you think would be suitable to be the auditor of a limited company in your local town?

(a) the chief accountant of the company, a member of ACCA

(b) a shareholder owning 10 per cent of the ordinary shares

(c) a shareholder owning 1 per cent of the ordinary shares

(d) a member of ICAS, who is employed by a local Building Society

(e) a member of ICAEW, a partner in a firm of Chartered Accountants

(f) the sales director of the company

(g) a German Wirtschaftsprüfer (a Wirtschaftsprüfer is empowered by German law to audit, among other things, public limited companies in Germany).