AUDIT COMMITTEE AND AUDITOR OVERSIGHT UPDATE

Auditors frequently face client incivility -- “low-intensity deviant behavior with ambiguous intent to harm the target” – and, when they do, they are less likely to challenge aggressive financial reporting.  There are, however, coping strategies that may reduce the adverse effects of client incivility on the auditor’s judgment. These are some of the findings of The Influence of Client Incivility and Coping Strategies on Audit Professionals’ Judgments , a survey and experiment