# Supplemental Minutes

Eric explains his position.

Clean audit. That's the norm. Shows presented financials.
Comparing audited numbers with FinComm/AC.

Chief take-away, the audit committee needs to have a perspective on these financials.
Because adjustments.

Tobie: I understand your point about bad debt, there are two things. One is
accounting practice and the other is a management problem. We need to give
management leeway to manage this themselves.

Second, I hear your point about changes being made to accounting by management
as a result of the auditor doing their work. Isn't this the process working as
intended?

Eric: Yes. But we have to consider how we evaluate management.

Tobie: But this is a management issue.

Robin describes how none of this is audit's problem.