Role Play
Role Play
Role Play
So as said earlier for a threat to arise it does not necessarily have to explicitly
expressed to auditor it may be perceived by an auditor by others actions and most
of the time such threats in this profession are indirect. Although it may amount to
physical threatening but mostly it is about hurting auditors professionally. For
example:
(a)
(b)
An audit client indicating that it will not award a planned non-assurance
contract to the firm if the firm continues to disagree with the clients accounting
treatment for a particular transaction.
(c)
(d)
A firm being pressured to reduce inappropriately the extent of work
performed in order to reduce fees.
(e)
A professional accountant feeling pressured to agree with the judgment of a
client employee because the employee has more expertise on the matter in
question.
(f)
A professional accountant being informed by a partner of the firm that a
planned promotion will not occur unless the accountant agrees with an audit client's
inappropriate accounting treatment.]