- 12 Marks
AAA – L3 – Q68 – Non-audit Services
Discuss how non-audit services by audit firms may compromise audit integrity and its impact on management, considering client size and listed status.
Question
The current practice of many audit firms offering substantial non-audit services to their audit clients compromises the integrity of the auditing profession and is not in the interests of management.
Required
Discuss the above, indicating whether factors such as client size and listed status would make any difference to your opinion.
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