Case 9:(Audit Theory)

Johnson & Young, LLP have been requested to be the auditors of payroll Inc., an outside service company that processes payroll for over 200 clients. In considering the request, Johnson & Young are concerned that they might be required to be independent of user entities serviced by Payroll Inc. You have been instructed to research the issue and report back to the partners.

AU section # or PCAOB and so on. proper supporting article please