While professional standards require auditors to maintain objectivity, integrity, and not knowingly misrepresent facts (American Institute of Certified Public Accountants [AICPA] 1998), research suggests that various chronic environmental, occupational, and role pressures can influence auditors’ attitudes, intentions, and behaviours (DeZoort and Lord 1997). Much of the extant research (e.g., Hackenbrack and Nelson 1996; Ng and Tan 2003; Hatfield, Jackson, and Vandervelde 2011) has focused on client pressure, which suggests that client pressure biases auditors such that auditors will typically justify client-preferred treatments.
Client pressure can come in two forms—explicit and implicit. Explicit client pressure occurs when a client clearly articulates his or her position and desired outcome, as is common in auditor client negotiation contexts (e.g., Bennett, Hatfield, and Stefaniak 2015). Implicit client pressures are client pressures that are implied, but not plainly stated.
Please expand on what is meant by both explicit and implicit client pressures as it relates to the auditor / client relationship
Find some initial guidance by referring to
The Current State and Future of the Audit Profession.
Danielle R. Lombardi, Rebecca Bloch, and Miklos A. Vasarhelyi (2015) Current Issues in Auditing: Spring 2015, Vol. 9, No. 1, pp. P10-P16.
The Evolution of Auditors – How skillsets are changing
Now consider the following
Accountants are like T-Rex’s.
Accountants are the most defensive and loudest of all dinosaurs. They are fierce and their terrifying teeth can easily tear off an auditor’s Zara or Van Heusen coat.
On the other hand, the auditors are like Argentinosauruses. Yes, the big ones. With necks sticking out of the clouds. They can see everything from above.
Explain and describe auditing and its auditor going forward.
In terms of auditing can you reconcile the top two pictures with the bottom two pictures.