QUESTION 1 (20 MARKS) a) Justify how the public measures the difference between "independence in fact" and "independence in apperance" of the professional accountant in performing the financial statement audit. (10 marks) b) Discuss how the auditors should safeguard and protect against possible conflicts of interestby providing with ONE (1) situation. (10 marks) QUESTION 2 (20 MARKS) a) Describe the circumstances that limit the liability of the auditors. (10 marks) b) Explain how to prevent the auditor from prospective litigation. Support the answer with ONE (1) relevant case law. (10 marks)