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主题:从个人经历谈下朱相 -- 五福

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without sufficient evidence

auditors can "qualify" their opinion: without a clean audit opinion, all bank loans are technically in default. Stock market will immediately punish your share.

Some low level staff could be non-cooperative, but the top understands how serious it will be.

If you are talking about small auditors with some small clients, I understand.

If it is for Big 4 clients, I have not heard of that in States. In the end, clients clearly promise in standard audit contract that "they will provide all relevant documents to assist the audit".



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