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What is the meaning of pre-occupation?

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07 September 2012 Respected Members', I had gone through an audit report of A listed Limited company, there stated that their auditor conveyed their inability to seek reappointment as statutory auditors of the company due to pre-occupation. I want to what is the meaning of pre-occupation? Please suggest
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
07 September 2012 Means the auditor is busy with other assignements and hence cannot give the due time to this assignment of audit and hence busy with pre - occupation.
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