Shad, CPA, is nearing the end of a “dirty” audit of Allnight Protection Company. Allnight’s
accounting personnel all resigned during the year and were replaced by inexperienced
people. The comptroller resigned last month in disgust. The journals and ledgers
were a mess because the one computer specialist was hospitalized for three months during
the year. “Thankfully,” Shad thought, “I’ve been able to do this audit in less time than
last year when everything was operating smoothly.”