FORUM DESCRIPTION This is a post-first discussion Forum. Erica Gray, CPA, is a sole practitioner. She has been practicing as an auditor for 10 years. Recently a long-standing audit client asked additional Gray to design and implement an integrated computer based accounting information system. The fees associated with this h the client are very attractive. However, Gray wonders if she can remain objective on subsequent audits in her evaluation client's accounting system and its records if she was responsible for its design and implementation. Gray knows that professional in fact and appearance from her auditing clients Required 1. What do you believe auditing standards are mainly concemed with when they require 2. Why is it important that auditors remain independent of their clients? 3. Do you think Gray can accept this eng dent? Justify your response