The AICPA code of conduct Rule 101 Independence, Integrity, and Objectivity requires that auditors are independent of their audit clients both in fact and in appearance. What does this mean? How does the auditor “know” that he/she is independent? How does he/she prove that he/she is independent? If you are an auditor can you accept a deep discount that is normally offered to customers from your audit client? Why or why not?