scauditing

The name given to the derth of audit evidence found when reviewing the audit workpapers of an audit performed by a sole practitioner or any other shady accountant; a name given to the type of auditing by accountants who take their client's money under the guise of an audit and don't actually perform any procedures in accordance with the SAAS's; a type of audit procedure performed by qualified accountants whose clients have been trained by one of the aforementioned accountants and the client refuses to comply with the current year requests because "that's not what the accountant made us do in the prior year!"