Auditing ( ACC)

please answer the two flowing question below and do not copy anyone answer on other webtsie since i dont want the answer to be plagiarism. 

1. Describe several business situations that would create a need for a report by an independent public accountant concerning the fairness of a companys financial statements.
2. An attitude of independence is a most essential element of an audit by a firm of CPAs. Describe several situations in which the CPA firm might find it somewhat difficult to maintain independence or an independent view.