Danger of relationships between client and auditor

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There is a danger that interpersonal relationships between client/auditor can potential affect whether the audit evaluation produced is unbiased. From my friend past experience with working with auditors in a small organization the auditors were onsite and there were many occasions that they were spending time socializing in a non-professional manor. Do you think the interpersonal relationship formed between the staff accountant and the auditors influenced the auditor's evaluation?

Reference no: EM1354441

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