DO you think accountants should work in favor of the company he/she is working or for the government?

Who do you think should compensate for the service of External Auditor? The private company who hires them or the government? If private, do you think a reliable report would come out? Or would just result to impartiality in favor of the company? What is your opinion with this issue? Auditors are independent, but of course they shall have favored to those who pay them. What do you think?