Assume that you are a junior auditor in a small auditing firm. You have been working with them for one year now. One senior auditor has been on sick leave for one week already and still has no sign of coming back to work. You have been told by the audit manager that you must complete some complicated bank reconciliation work which the senior auditor should have done but she became sick. The due date given by the manager seems unrealistic, given the complexity of the work. You feel that you are not sufficiently experienced to complete the work alone and you would need additional supervision to complete it to the required standard. Your manager appears unable to offer the necessary support because he was always busy. If you try to complete the work within the proposed timeframe but fail to meet the expected quality, you could face negative consequences. You feel pressure from the audit manager to do what he commanded you to do. And you also want to do for the firm what you can contribute in this time that it needs everyones help.

Required: Explain your answer to the following questions:

1. Which fundamental ethical principles in ISA 200 will be affected in this scenario? You can

explain more than one ethical principle, if applicable.

2. Can you refuse to perform the work? Explain your opinion.

3. Could your reputation as an individual and the reputation of the firm suffer if you attempt to

perform the work? Explain.

4. What could be the possible course of action?