Ann: Half Year Accounts, page-77

when you have a potential going concern it is escalated as a significant risk on the file. They have a review panel which is made up of multiple partners who go over the facts and make sure the emphasis of matter paragraph is appropriate and everything is in order. Partners charge an large amount per hour. There are many additional hours consulting with the client and going over his work papers and testing that work. I'm more offended from Dante saying that auditors are corrupt when he clearly doesn't have any idea about the industry.