"To better engage with the extemal auditor, the companies (auditees) may consider offering them with share-option scheme or share-award scheme. This strategy aligns the interest of the auditors to their client which effectively facilitates the financial statement audit." Evaluate this statement based on the IESBA's revised code of ethics. You must present your essay in this format: i) Evaluation of the revised code of ethics in terms of the concept of independence and the conceptual framework approach ii) Evaluation of the statement above based on the revised framework.