very poor form, page-20

You'll find that big4 send less experienced staff on the smaller audits to keep costs down. Last year's audit was $36k. Do you know what big4 hourly charge-out rates are like?

Also big4 engagement letters are sufficiently detailed so that at the very slightest hint of the client not delivering a small piece of information by a particular day, they do not have to "deliver" the audit on time.

Big4 also didn't get where they are today by carrying out $36k audits. Low priority for them- Big4 use audits like this to train junior audit staff.