Consider the following example of ethical misconduct:

An audit staff member is asked to work extra hours on an engagement and not report the hours worked so that the engagement will report being completed within the budgeted amount of time. The manager who asked the staff to work the hours is trying to be promoted to partner and wants to demonstrate the ability to manage profitable engagements--the fees for the engagement are fixed and were established before the audit commenced.

Explain why the manager's behavior was unethical by discussing which of the six sequential decision-making steps discussed in the chapter were not properly followed and how the manager might have avoided this situation.