doi:10.1016/cpac.2002.0934Critical Perspectives on Accounting (2003) 14, 382

Nothing to Do with Me

I will go to an audit one dayTake my principles, postulates & integrityThe new boy with new shoes, a smile and a tieA judge in a gown, “Influential, am I”

The clients I go to will observe and obeyTake my suggestions & orders as the only wayI’ll stick to the rules and make THEM cowerTHEY will not argue with my power

But then I will sign the audit one dayLay bare with partners, the liabilityWhat if I fail my duty of care?Unlimited the amount I may have to bear

Why should I, the powerful, pay?THEY are the ones who made the mistakeI only made THEM adjust to the rules after allIt’s obviously time for joint and several

Kevin Bruce

The poem represents a completely one-sided view of the current issue of“auditors’ liability” which I chose to write on as I find it to be an issue that is topicaland close to change. It takes the view of a life-time auditor who has enjoyed beingan authority figure, quite willing to enforce changes on and rule companies but thennot willing to take any responsibility when things go wrong.

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