Do managers and partners think about the additional work that a note will cause and if its really necessiary before giving them out?

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They want it to be right. The amount of work doesn't come into play.

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Yes. The point is to make sure that you understand. The workpapers should have been right before you sent them up for review. The choice we are left with is 1) fix it ourselves if it is quick and discuss it with you afterwards (unless it was clearly an accident that isn't typical of you) or 2) send it back to you to fix at a cheaper rate and help you to understand what is acceptable. If we leave shitty work or documentation in the workpapers, that reflects poorly on us. It's not worth leaving shitty work to be called out by the partner, EQR, internal quality review or PCAOB. Get over yourself and do what needs to be done.

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They shouldn't, it needs to be right. Your risking your career (the PPMD/SM) when you sign that PCAOB statement at the end of the audit certifying everything appears reasonable. Your workpapers and documentation better support that damn conclusion. By that point in there career, they have usually been through a PCAOB or at least a firm review so they know the game and what they can get away with during reviews and they cut back on stuff in crunch time, especially if your working with people who have done rotations in the national office. They are super chill and get right to the point.

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