If this considers impairing of independence of auditor?
Let say the audit report of 2018 will be issued on 2/15/2019, and the client still has not paid the audit fee for 2018. Another service was performed in Dec 2018 – Jan 2019 and not bill until 3/1/2019.
Is the service performed in Dec 2018 – Jan 2019 impair auditor's independence?
My thought is Yes, and this would impair auditor's independence because of unbilled service is considered unpaid fees. (ET. Unpaid Fees .103 and .104)
I want to confirm that my answer and thought is correct on this, please correct me if I am wrong.