If the company has an Audit Committee, and in fact oversees the auditor, they directly have knowledge of who the audit partner at the firm, its predecessor and its successor. The non-employee audit committee board members would have liability, especially if they did not inform the rest of the membership.
I have had taken issue with certain board members recommending certain audit firms and certain auditors over the years. It violates independence and further feeds bias. Even further, billable hours and attestation fees become padded, and many don't appreciate the invoices.
It is sad when management fights with the board when it comes to changing auditors. When that happens, you know the fix is in, someone's friend is getting the job. Management (CEO/CFO) always has to budget these fees into the cash flow and P/L, yet often don't have control on who it is.
Been through this all to often, and I don't like getting stuck in the middle.
