The Tel Aviv, Israel, firm of Levi, Bar-Hava, Kama and Segal, CPAs are the auditors for Zoom-Za

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The Tel Aviv, Israel, firm of Levi, Bar-Hava, Kama and Segal, CPAs are the auditors for Zoom-Za Optical Devices, a manufacturer of high technology scopes and viewing devices. They have a manufacturing plant in Guangzhou, China which will be audited by Rui, Li and Chen, CPAs. The group auditors Levi, Bar- Hava, Kama and Segal, CPAs consider the component manufacturing plant in Guanzhou as ‘not significant’ and wants to select and the type of work to be performed by Rui, Li and Chen. What considerations would affect Levi, Bar-Hava, Kama and Segal, CPAs decisions?

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