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32 Chapter 1 . Quality Auditing: Why It Matters Focus on Fraud Poor Professional Judgment and Low Audit Quality This feature provides a recent example of how a lack of professional judgment can have significant consequences. In 2016, the Securities and Exchange Commission suspended an auditor for conducting a faulty audit of the financial statements of a public company that was committing fraud. The firm where the accountant was a partner at the time, EFP Rotenberg LLP, was pro- hibited from accepting new public company clients for one year. According to the SEC's order, the publicly traded company, ContinuityX Solutions, claimed to sell internet services to busi- nesses. In September 2015, the SEC charged its executives for allegedly engineering a scheme to grossly overstate the compa- ny's revenue through fraudulent sales. During the audits of ContinuityX, EFP Rotenberg and the accountant, Nicholas Bottini, failed to perform sufficient proce- dures to detect the fraudulent sales in the company's financial statements. EFP Rotenberg and Bottini also failed to obtain sufficient audit evidence over revenue recognition and accounts receivable, to identify related-party transactions, to investigate management representations that contradicted other audit evidence, to per- form procedures to resolve and properly document inconsisten- cies, and to exercise due professional care. The firm was ordered to pay a $100,000 penalty, and before the firm could begin accepting new clients an independent con- sultant had to certify that the firm had corrected the causes of its audit failures. The audit partner agreed to pay a $25,000 pen- alty in addition to being permanently suspended from appearing and practicing before the SEC as an accountant, which includes not participating in the financial reporting or audits of public companies. For further details, see SEC Accounting and Auditing Enforcement Release No. 3790. y It Matters 1-34 L04 Refer to the Focus on Fraud feature Poor Professional Judg- ment and Low Audit Quality. a. Identify the indicators of poor professional judgment in this case. b. What do you think was the auditor's motivation for this conduct? c. Why were auditor's actions potentially harmful to external users of the audited financial statements