Case Study A ' I joined a Big Four accounting rm straight out of college a few years ago as a staff accountant. My rst assignment on an audit engagement was a learning experience I would never forget; it was a practical lesson perhaps even more valuable than my newly minted accounting degree. ' On our way to the client, Susan, a senior accountant and one of my new colleagues, cautioned me about the CFO: ' \"He has a bit of a reputation,\" she said, adding, \"Let me know if you have problems. And don't let him browbeat you!\" That comment, as an introduction to my brand-new career, was just a little unsettling. ' I was given what seemed to be a nice, safe task: testing routine journal entries, which involved selecting items rm the population and examining the supporting evidence. I asked a clerk for some reconciliations and a little later, to my surprise, I got a call ow the CFO himself to ask why we were working on \"trivial items,\" as he called it. 2 Case Study A ' \"We hired you for the big picture, not this kind of stuff," was his terse comment, and he hung up before I could respond. - We were under a tight deadline to get the audit completed, and after several days there was no sign of the reconciliations I'd requested. I talked to Susan and later Mike, the engagement partner. ' When I nally received the reconciliations and tested them, I noticed a high volume of j ournal entries that even to my inexperienced eyes seemed a little out of the ordinary. Discussion: - What is this case about? - Which auditor's attribute does it represent? - What you should expect from this young auditor? What would you direct the young auditor to do next