Management employed a stalling tactic that put pressure on the engagement team to render an opinion- even though they may not have been ready. An example for this tactic is: Management employed a stalling tactic that put pressure on the engagement team to render an opinion- even though they may not have been ready. An example for this tactic is: New Century's management failing to provide documentation and insisting on a timely filing of its 10-K with the SEC. Donovan and Kim not being as critical as they might otherwise have been. A tense relationship with management. The Audit Committee was unhappy with Donovan's appointment