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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Dec2017 3b
Hello Sir ,
Could you explain this sentence ( this may force the auditor into changing their approach to any remaining procedures which would be considered to be undue influence of the client over the procedures performed )
Thanks in advance
If whatever “this” is (you do not specify) makes the auditor do something other than the planned audit procedures, the auditor’s objectivity has been compromised. A client cannot dictate audit procedures – any pressure from the client on the auditor may be described as undue influence.
Thank you . Clear now
You’re welcome!