An external auditor is required to be independent when performing

1.  all attestation services
2.  all professional services (wrong ans, includes consulting)
3.  all tax services
4.  all consulting engagements (wrong ans)

Correct Answer:

•  all attestation services

‘MT: tough qns, ambiguous options. Attest = validate audit data gathered. Consulting is less regulatory/ restrictive, = how to increase pie sales, versus audit/attestation = why you reported more pies in your fridge than we observed. Tax is grey, usually has to be internal audt committee approved or fees disclosed etc. but there are exceptions.’