Auditor & tax agent are worked together in computing the audit & tax tasks in order to generate national income to Malaysia.

Actually their tasks is quite challenging which they tried to drill the client account' s private & confidentiality matters, which is the individual secrecy of their organisation matters. 

In order to drill their accounts transaction, they need to maintain independence in appearance as well as independence in mind. At same time they need to maintain professional skepticism in dealing with client private n confidentiality.