1

Horizon
1
Horizon‘s Manager
Audit Manager
Auditor
Sailay
Auditor
AuditAssistant
Auditor
2
Sailay is a professional accounting firm with 200 employees in Australia. It focuses on financial accounting, tax, auditing, and related services. Although XX is medium in scale, after more than ten years of development, it has accumulated a good reputation. Many clients have maintained long-term consulting and cooperation relationships with XX.
Sailay
3
Horizon
Horizon is an IT company, which invests in software and application. Recently, it has invested and developed an application that can be used to trace Covid-19 cases and warn relevant contactors.
Personnel introduction
4
Maybe, the final candidate has not been decidedyet
Sailay
He has always been the laziest one in ourcompany, how could it be like this today
Client’s background
5
It turns out that this company is running by his uncle
Auditing firm’s background
6
Sorry, I'm afraid I can't let you participate in this audit since wehave to ensure the objective however you have personal relationship with this company.
Sailay
An auditor unexpectedly voluntarily applies to be responsible for thecompany’s audit business
Can I be responsible for this audit? I promise to complete the task
The audit manager see that employee B made a call to his uncle.
Don't worry, uncle, I will definitely be able to help you complete thecompany's restructuring audit this time
The audit manager refuses the requirement from B because ofobjectivity
What?

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