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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Answering the question
Kim,
Question asks for ethical and professional issues…. question involves intimidation threat and restriction of auditors duties…
The solution suggests the “Impact on the financial statements” presumably as a professional issue however I struggle with this as regardless of the dilemma or issue, the audit process and result should be solid if delivered in the right way, planned, coordinated, supervised, reviewed etc
Why is there a professional / ethical issue in relation to the FS, seems a little tenuous…. or could we always use this within this context?
But if through intimidation (for example) you cut corners the quality of the audit would be compromised. Quality of the audit is a professional issues (competence, due skill and care, etc).