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Each is different. PwC below manager you only need to sell if you are on the audit engagement. Rules are different for managers and more restrictive if in the chain of command.
I never got checked as a senior so the risk is only if you get audited (sounds like it is rare). but once you make manager they will definitely review.
Well the RISK is that you blow the firms independence, at which point you get fired for being irresponsible.
independence is a farce. our audit clients pay the fees.
Yeah. I’ve been doing this for fifteen years. We report to the audit committee.