Auditing/Ethics

You are an audit partner in a Small CPA firm. One of the audit managers who works for you, Alan Robinson, has emailed you about a prospective audit client, Stanley Thornton, with whom he ahs been talking. Mr. Robinson is concerned because the prospective client has made it clear that if he hires your firm he will expect your firm to be his advocate and always act in his best interests. In other words, Mr. Thornton expects your firm to be in a relationship with him similar to the relationship he has with is attorney. Alan Robinson is a little uncomfortable with that expectation, but does not know how to respond. He is seeking advice. Reply to Mr. Robinsons email advising him to discuss the necessity for independence in the audit, the broader responsibilities of a CPA firm, and how CPA firms differ from other professionals in that regard. Elaborate upon these issues, giving Mr. Robinson some ideas of how to explain them to Mr. Thornton.