Page 174 - SBL Integrated Workbook STUDENT 2018
P. 174
Chapter 14
Auditor independence
2.1 Risks if auditors are not independent
Potential risks if
auditors are not
independent
Fail to report Ignore
control breaches discrepancies
Back down on Accept
matters of explanations
principle without checking
Turn a blind eye Give unobserved
to unethical positive feedback
practices
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