Why Auditors shd be Independent?

I have Studied in CA Exam Auditing Paper that Auditors shd not be Financially Dependent on Client, that is they should not have borrowed any money from the Client.  They should not be Indebted to the Client. 

This is a Real Qualification to be an Auditor.  bcos once u get money u feel Infereior to the person who gave u the money, bcos u have to show him Gratification.

Real Life Situation!

6 years back -

Myself and My Junior, a young boy from Kumbakonam, went to Audit to a Pvt Ltd. Co.  Usually, I dont get reimbursement from the Client. bcos my Father told we are not paying any money to the Principal as Guru Dhakshina, Instead we are getting some learnings from them, So, I shall pay u the Conveyance Money for which u shall stand indebted to me. No need to ask Clients.  I shall give u the conveyance, whenever u want.  So, I had never raised any reimbursement from My clients and Principal. 

But this Junior, started pricking me to ask for reimbursement, as he is away from his Family.

  He said, Idont have money in hand, I shall produce the tickets. get me the Money.  So, For his Sake, I went and stood before the Finance Manager of the Client Company and asked for the Money.

  Having not asked for myself in all the years of my Articleship, I felt delicate but still in order to help this Kumbakonam boy, I had to ask. 

I got the money and suddenly I felt inferior to the Finance Manager, My body language changed, I folded my hands before him and stood before him as If I am indebted to him and I started asking persmission from him - like can i leave the office?  When I analysed the Situation, I cud clearly see the Logic behind the Rule that Auditor should not be Dependent on the Client.  It is so True.

The Succes Story of our Office Watchman

Infosys Narayanamoorthy says, you should know the names of even the sweeper in your office.

 I follow this as far as possible.  It is not easy talking with people below your cadre.  Your ego get hurts.  It is not always that you will have a good chat with them.  Your appearance counts, Very importantly Luck or call it God Counts.  They open up to u, only when you are a good receiver (Hearing with your Heart)

Ok, Let me tell the story of this Watchman Mr. Karunanidhi.  He is really a Hero, thats why I want to write.  He has served for our Indian Army for about 13 years, and bcos he had taken leave beyond the period he is allowed to take, due to some unforeseen happenings in his household, he has been dismissed from Indian Army, this is very paining to me.  Unforeseen - Our hero has not wantedly come out of Indian Army, he has been forced to go out with out pension.

No pension, No job, only SSLC certificate and some gratuity money I suppose, is that enough to run his family, no, The tragedy does not stop here, his relatives sense that he has no money and quits him without even asking where he will go. 

His wife says why did u give all the money to your relatives, he has no answer to reply her.  All that he has got is Braveness - I dont want to call it Boldness - it matches with Baldness - so let me call Braveness, with Dhairya lakshmi in his heart, he went to a place, started a new life without having enough money in his hand but a family to take care of.

He himself told me " Enakku konjam Dhairiyam ga" Meaning " I had Braveness" There he started his life as a Supervisor.  Earned enough to make his one daughter and two sons study upto SSLC and got his daughter married to a Good person.  Now his son is working as a Supervisor in an office  and another son is also working in a decent place.  This army man is now working as a Watch man in our office.  U need not be rich moneywise rich to express good qualities.  The Time God  (Kaal Bhairav) checks u how faithfuly u r, when u retell ur story to someone and u feel that u have always observed Good qualities, come what may, then tell urself and rest assured that "u r a real hero".  And this watchman remarked at another Hero, Manigandan, saying that" sir dhan recommen pannaru" -  "Thanks Giving"  - u may think what is there, but keep thanking the ppl who helped u, u ll come to know how valuable it is.

Ok , the Moral of the STory of Mr. Karunanidhi is "Braveness makes You a Man"