A governmental auditor assigned to audit the financial statements of the state highway department would not be considered independent if the auditor
a. Also held a position as a project manager in the highway department.
b. Was the state audit official elected in a general statewide election with responsibility to report to the legislature.
c. Normally works as a state auditor employed in the department of human services.
d. Was appointed by the state governor with responsibility to report to the legislature.