The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the form
to be presented to shareholders at the forthcoming company general meeting. Uma has also commented that the
previous auditors did not use a liability disclaimer in their audit report, and would like more information about the use
of liability disclaimer paragraphs.
Required:
(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.
(3 marks)
正确答案：(b) It is not uncommon for audit firms to word process and typeset the financial statements of their clients, especially where theclient is a relatively small entity, which may lack the resources and skills to perform. this task. It is not prohibited by e
