What makes a person ineligible for appointment auditor?

The auditor should be Qualified and Independent,

The Following issue could prevent being the suitable person to be appointed ;

(1) To be a present  or  past  director,  officer  or

  employee  of  the  company  during  the near period.  

(2) To be a  partner  or  a shareholder

(3)  If the person is a Spouse/wife/husband of a director or officer or partner  of the company.

(4) Being   have business or money deals, owes money for/with the company.