Why a person cannot be appointed as an auditor?

A person cannot be appointed as an auditor if they have a conflict of interest, such as a financial interest in the company being audited, which could compromise their objectivity and independence. Additionally, individuals with a criminal record related to fraud or dishonesty, or those who are not qualified or licensed to practice as auditors, are also ineligible. Furthermore, any individual who has served in a managerial capacity for the company within a certain period may be disqualified to maintain impartiality.