I found out my senior sometimes sign off my initials in the audit file even though i have no recollection of working on a workpaper... why would they do this? Isnt this unethical?

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I will sign in and sign off as my partner when we're ready to close a binder out. Because, he can't be bothered and will screw it up if forced to do it. I used to tell him every time but now the question is more along the lines of "we're done now, right?"

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No staff is getting cross-examined, Jesus. It's at the manager level that legal culpability starts to arise, and really at the end of the day, the director/senior manager/partner that signed off will be grilled the hardest.

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Burn down the building.

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It's so he can say he reviewed something he didn't prepare.

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even better, go straight to the PCAOB without telling anyone at your firm.

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haha why does it not surprise me partners are just handing out their passwords to people?

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It's really just better if he stays out of the binders, lol.

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They're just like everyone else. They want the maximum amount of pay for the least amount of effort.

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Report immediately. Unacceptable.

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how can you even sign in as someone else? not much different than when I upload something, mark it reviewed and have my staff sign off as preparer though

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^when you know partners password for Profx/engagement

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You can't do that at rsm

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I routinely tell my staff to mark something prepared after I finish their work and mark it reviewed. The staff should be the one clicking the prepared though so they can see someone else pulling their weight.

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Audit vs tax vs advisory = different level of scrutiny

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How is any of this delegation?

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This is why I prefer consulting, no need to sign off on anything but a SOW.

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The only reason I can think that someone would do that is because of you doing something and then reviewing your crap is a waste of time for them so they prefer to do it themselves

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Weird senior

I would not type in someone's initials into a doc w/o them knowing. For myself, i would sign off on canvas when told to do so but at least click on it

It's not unethical. If you were to sign his initials, saying he reviewed it and he didn't, that would be unethical, but it doesn't work both ways

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