Liona is the managing partner of Floss and Associates, a small audit firm. Liona's role includes managing the business affairs of the rm, and she is very worried about the amount of fees outstanding from audit clients. Broomers Pty- Ltd, one of the client of Floss and Associates, has not paid its audit fees for two years despite numerous discussions between Liona, their audit partner Ball, and the management of Broomets f-'til,r Ltd. Broomets PW Ltd's management has promised the fees would have been paid before the audit report for this year has been published, Liona rang Ball this morning to en sure that the audit report was not issued because Broomers Pty Ltd had paid only.r 10 per cent of the outstanding account. She discovers that Ball is about to sign the audit report