First, watch this brief video, which generally defines fiduciary duty and conflicts of interest, from the second tab of the Unit material. Duties of Directors Second, read the following: What Does an Accountant Do? The Auditor-Firm Conflicts of Interest For the discussion: 1. To whom should the CPA be ultimately responsible? Why? 2. Based on the articles, what do you think are the most powerful reasons auditors struggle to be truly objective and independent