External auditors must be extremely careful when interacting with management during an audit, and should maintain independence in appearance and fact at all times, to the greatest extent possible. Which of the following choices best describes the relationship between the external auditors and client management? External auditors should collaborate closely with client management, and withdraw immediately if there are any disagreements. Management and the external auditors should preemptively agree on what changes the auditor will make, to ensure management cooperate accordingly. External auditors need to be independent of management in order to guarantee reasonable assurance of no material misstatements in the financial statements. External auditors need to be seen as being independent of management, and ensure they are ultimately serving the public interest