08-04-2003, 09:39 PM
I agree with the responsibility audit managers and partners undertake while signing the audit report on the basis of work performed by trainees... But don't you think they actually 'have to' take this 'gamble'?... I mean they would never go on 14 hours audits by themselves for months just to make sure everything is properly made... So they 'have to' put a lot of trust in trainees.