ABC Company manufactures and distributes swim wears to small swim wear shops in the South. Ita distributes foot wears, clothing outfits, swim suite supplies. Its sales is about $18 million and growin is considering expanding its business through acquisitions in the next two or three years. Required: a. Why would management of ABC Company want an independent auditor to audit its book? I b. What are some factors that might be considered in choosing an External Auditor? What type of users might be interested in ABC's audited financial statements? List but do not discussed