Leslie Fay Case 1.<Tab/>After reviewing the common size financial statements and the key ratios of Leslie Fay, there some of the financial statement item that should have been of particular interest to BDO Seidman: 1).Sales: the sales has been growing steadily except the slight drop in 1991, which is contrary to the industry recession. 2). Inventory: Leslie Fay has been known for not catching up the fashion, there should be inventory write-off …showed first 75 words of 1250 total…

…showed last 75 words of 1250 total…to ensure that client-imposed pressure does not adversely affect the quality of an independence audit: 1). Clearly define the responsibility and right in the engagement letter 2). Timely and proper communication with the client in terms of their expectation being too high or not 3). Working with the client's audit committee to get through the problem rather than directly with client's management 4). Resign if the pressure is excessive to the point that jeopardize the quality if the audit