This is for a discussion board.  Does not need to be set-up as an essay.  Provide 2 references from within 5 years from the United States. 

Examine the role of professional ethics in conducting an audit.  Select an ethical dilemma that may arise during an audit and discuss how you would resolve it.
Discuss auditor independence in the AICPA Code rules. Examine current safeguards available to reduce the risks of violating auditor independence.