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A junior mem ber of the audit team asks to see you in private – she tells you th

ID: 2489385 • Letter: A

Question


A junior member of the audit team asks to see you in private – she tells you that a senior member of the client’s accounting team has been acting perhaps too friendly to her – she thinks that he might be considering asking her out. She is not sure what to do. What do you recommend?

A junior member of the audit team asks to see you in private – she tells you that a senior member of the client’s accounting team has been acting perhaps too friendly to her – she thinks that he might be considering asking her out. She is not sure what to do. What do you recommend?

A junior member of the audit team asks to see you in private – she tells you that a senior member of the client’s accounting team has been acting perhaps too friendly to her – she thinks that he might be considering asking her out. She is not sure what to do. What do you recommend?

Explanation / Answer

According to standards of profesional ethicswhich are required to be maintained by the maintained by members of audit team, Junior member of audit team need to act independenly of the entity under audit. Hence she is not supposed to have any personal relationship with the clients accoounting team as it develops an interest in the audit work,which in turn comprimises the audit opinion.

Independence of audit client and its members by the members of audit firm is a prerequisite to ensure quality of audit works performed and level of audit opinion given.

Hence Junior member is advised not to consider the proposal of clients accounting team member.

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