The compromise or appearance of compromise of independence may arise if A B in the last month the auditor financed his new million-dollar home with a loan from the client who is a mortgage lender the auditor is paid a year's past due billings from a client just before an audit requested by the client's major banker the auditor's second cousin is a major stockholder in the client being audited fees due from a client for professional services remain unpaid for an extended period of time