3. There are several standards to comply with when considering the supervisory responsibilities of senior auditing professionals. According to GAAS, the first general standard of ten auditing standards is that the auditing practitioner should have adequate technical training and proficiency as an auditor. Therefore, in this case Marshall had the legal responsibility to provide essential trainings, including technical and ethical issues, to Rojas, regardless whether Rojas would violate the law to conduct criminal activities in the future. Since no information in the passage referred to this point, it is difficult to tell whether Marshall was negligent in training Rojas and other employees. Second, GAAS requires due professional care of auditors when delivering professional services and training. Furthermore, the work should be properly planned and supervised according to the field work standards of GAAS. Additionally, according to AICPA Code of Professional Conduct, accounting professionals should keep integrate and take due care responsibility, as well as cooperating in the profession’s self-regulation, involving testifying another practitioner’s behavior. As a partner, Marshall should exercise reasonable care and keep an eye on Rojas’s work in the Ryden engagement. If he had done so, he might notice some of Rojas’s abnormal behaviors to prevent her illegal embezzlement. Besides, there is not enough information to tell whether other employees from Marshall’s company cooperated with and supervised Rojas in the engagement to stop her from embezzling money from Ryden Trucking. So it is hard to reach a sound conclusion that Marshall had complied with GAAS and AICPA standards and taken full supervisory responsibility to Rojas without negligence.
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