Providing other services

Not all audit firms' clients require an audit. And, even if they DO have an audit, the rule applies only to public entities or public interest entities It's not a bad rule and an auditor providing an audit service to a non-quoted entity should seriously consider whether it is advisable to be preparing the financial statements as well as auditing them In the lectures I seem to remember saying (truthfully) that I was once involved in writing up the general ledger for the last two months of the financial year (the accountant was off work with a nervous breakdown and the two month absence of figures was not apparent until after I arrived to do the audit) In extenuating circumstances (and these must by definition be exceedingly rare) then it may be acceptable for the auditor to carry out some accountancy work on the audit client's records. OK?

You're welcome