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22-28

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  • Diapositiva: 1
  • The meeting emphasized the importance of ethics and resisting client pressure to maintain audit quality. Given the high control risk, the team has decided to reduce detection risk further.
  • Let's speak freely and discuss our next steps.
  • Clione
  • Now I'm going to hold an internal audit meeting
  • Diapositiva: 2
  • The team engages a hydrogen energy expert to inspect H-Tech's production processes.
  • Laboratory
  • What are the results of the inspection processes for H-Tech's production?
  • I confirms that H-Tech's hydrogen products are actually derived from fossil fuels.
  • Diapositiva: 3
  • H-Tech
  • I shouldn't have let them do this audit project!
  • Clione issues an adverse opinion on H-Tech's climate change disclosures.
  • Diapositiva: 4
  • I lost my job.
  • Following the scandal, H-Tech's stock price plummets.John resigns, vowing to learn from the failure.
  • Diapositiva: 5
  • Clione's reputation grows. Eight years later.
  • I have been promoted to partner now.
  • I am an ESG board member now.
  • Daniel and Jerry become senior managers.
  • Diapositiva: 6
  • With climate audit regulations tightened, corporate financial fraud became significantly harder to execute.
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