Detailed Answer
(b) The main factors that are used to determine whether
a party is an independent contractor or an agents are the amount
of control that the principal exercises over the party; an auditor is
not subject to the control of the corporation. The auditor is
probably paid by the job; this is another characteristic of an independent
contractor relationship. Besides the legal reasoning
provided above, answers (a) and (c) are virtually the same, and
they cannot both be correct. Answer (d) does not make sense
since an employer and a principal are the same entity.
