Fundamental ethical principles of integrity & objectivity and audit fees are among other issues raised as mentioned above. It is always an issue related to independence of auditors. Critically discuss the statement that "auditors can never be truly independent because clients are the one who pay the fee. Auditors must be closely guided by principle of integrity and they can be easily removed or be sued". Critically discuss FIVE (5) issues and answers should be supported with relevant authority such legal case, Act, MIA by law if applicable. (10 marks)