if an auditor is unwilling to provide an unqualified opinion on management's stated representations, then auditor and client begin negotiations, during which the auditor may offer a revised statement (Antle & Nalebuff, 1991). While auditor-client negotiations usually occur between audit partners or managers and chief financial officers, auditors of all hierarchical levels may have situations where they need to negotiate with their clients (or their appointed managers). This is especially so when there is need to improve audit efficiency or when time pressures are involved (Gibbins, McCracken & Salterio, 2007). Thus, we include negotiation skills as one SKA that auditors should possess in order to conduct audits effectively.