An auditor is expected to maintain the highest degree of integrity, professionalism and independence. He represents the trust and faith of the whole professional body. There could be various obstacle and impediments while conducting his professional duty. However, he should remain intact and vigilant towards achieving his professional goal. Receiving tea etc. is not the problem as courtesy but it must be seen that there would be no compromise in the professional ethics and standards.
Also, the auditor has to be aware whether the exchange of significant gifts and hospitality creates the familiarity threat. (Students are advised to briefly explain the context of Familiarity Threat)