However, in terms of an audit firm, it may not pay much attention to the audit procedures as they are always the same and the company has been working with its client for several decades. Next, the company or auditors can hold the shares of their clients so that they want to make extra income by creating accounting to improve the financial statement. Finally, when the firm provides other services to its clients, such as tax and management consultancy, auditors may rely too heavily on income from other services and are reluctant to risk losing a client due to unqualified audit opinions, even though these services sometimes facilitate the execution of tasks other jobs by having sufficient knowledge of their operations