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Had 2 hours of billable work today 💀
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Pro
Fraudulently signing off on procedures where you say they were done but you know they were not done would be grounds for taking away your license. If you are signing off as a reviewer, you know what you reviewed and deemed it adequate. Please remember that an auditors workpapers need to stand on their own, such that a prudent auditor would be able to review/reperform and reach the same conclusion. If the work wasn't done, you cannot support the conclusion on that step. It would be pretty simple to find you culpable if you couldn't produce what you supposedly reviewed.
Pro
I would not compomise my integrity or risk my license.
Doesn't sound like a great situation. I 100% would not sign-off on something that I knew hadn't been done. Beyond that, is there maybe some wiggle room in methodology? Sure, to a degree. But if you know the audits aren't being done in accordance with GAAS in a significant way, then yeah, I'd worry about your license.
Pro
I feel like this would be extremely common at a firm that size. I would probably look elsewhere if that is an option.
Chief
Your job as the reviewer includes fixing the work to make it acceptable. That is common at all firms and isn’t specific to just tiny firms
Does the partner know that the work wasn’t done? If not, you should bring it up, otherwise you are misleading him/her. Of course budget is important to all partners but not at the expense of losing a license. If partner knows - then you better leave and not sign anything.