The collective goal among auditors and staff is accountability,good governance, and transparency. Cooperation is necessary toperform an effective and efficient audit. For this Discussion, youare an auditor for an auditing firm. The previous auditor assignedto the client quit. You have been brought in to the assignmentmid-way through the audit and the staff is not being cooperative.Describe the role of management with respect to the financialstatements and the test of controls effectiveness and operation.Assess the requirements and restrictions regarding the use ofinternal audit personnel. Explain the impact of the previousauditor's refusal to provide a reason why he or she resigned fromthe potential client or why he or she refuses to meet with the newauditor when the staff at the company is not cooperating.
The collective goal among auditors and staff is accountability,good governance, and transparency. Cooperation is necessary toperform an effective and efficient audit. For this Discussion, youare an auditor for an auditing firm. The previous auditor assignedto the client quit. You have been brought in to the assignmentmid-way through the audit and the staff is not being cooperative.Describe the role of management with respect to the financialstatements and the test of controls effectiveness and operation.Assess the requirements and restrictions regarding the use ofinternal audit personnel. Explain the impact of the previousauditor's refusal to provide a reason why he or she resigned fromthe potential client or why he or she refuses to meet with the newauditor when the staff at the company is not cooperating.
