Auditing - Essay Example The alternative adopted by the audit assistant is the information related to the Club casino has been carefully removed as far as its referencing is concerned. On the other hand, provision for safeguarding the information of the organization may be created against the leakage of information either by the professional or any employee associated with the company.1 ii) The duties of the company secretary cannot be performed by the engagement partner of Ace Limited audit because the engagement partner is not well versed with the work performed by the company secretary of the company. Moreover, the engagement partner is already assigned the tedious task of audit reporting, maintaining relation with the client. However, an engagement partner can be linked to other companies, so the laws that the company abides by should not be disclosed to an external individual as this may violate the law of confidentiality.