Auditor independence is the main goal of audit firm rotation. However, this may only lead to
solving of independence by appearance. If auditors are forced to change every five years, yes,
they will look more independent, but that does not give independence in fact. Audit
committees are responsible for independence in appearance, but the auditor is the main culprit
of being independent in fact. Because an auditor may not appear 100% independent in
appearance, does not mean the auditor cannot, completely unbiased, create an opinion based
on evidence recovered from the audit, which would make them independent in fact.