We assess fraud risk factors at our clients, but are Big 4 auditors not the most susceptible to committing fraud? Pressure = Get work done better and faster than last year. Continued...

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PCAOB inspections, internal inspections, fines, losing all business, the list goes on what outweighs those pressures

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Even PCAOB and internal reviews don’t look at the underlying evidence or question judgements as long as everything is well documented.

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Opportunity = Nobody typically reviews the underlying details. Rationalization = We get to go home before midnight if the work is done.

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As much as I feel pressure to get work done faster with less, I do not believe anyone I work with would do anything questionable to get there. I also feel like I could go to any partner and discuss any issues like this if I was pressured by anyone. Opportunity not there on my teams, I detail review as much as possible, even where sample sizes are huge. Never work past midnight so this rationalization wouldn’t apply.

So we have access to edit company's GL? Maybe add ourselves as vendors? I think you are overthinking this.

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