导图社区 Part A audit framework and regulation (2)
professional ethical & quality control:fendamental principles、threasts & safeguards、accepting audit appointment。
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Part A audit framework and regulation
professional ethical & quality control
fendamental principles
integrity
objectivity
confilct of interests : between the interests of different client
safeguards
both client and its competitor should be notified and consent shoul be obtained
seek additional independent advice form customer
separate engegement teams
prevent access to information
clear guidelines // security and confidentiality
ues of confidentiality agreements
reviewed by an appropriate reviewer
regular monitoring of the application of the above safeguards
confidentiality
obligatory disclosure
money laundering,terrorism ,drug trafficking
voluntary disclosure
public interest
protect a menber's interest
authorized by statute / laws
non-governmental bodies
professional cpmpetence and due care : to act diligently and in accordance with apllicable technical and professional standards .
professional behavior :1)complay with law ;2)gain respect
threasts & safeguards
ethical threast
self-interest threat
self-review threast
advocacy threast
familiarity threast
intimidation threast
threats arising from P22
financial matterrs
financial interest :self-interest threat
loans and guarantees : self-interest
fees :self-interest /intimidation threat
gifts and hospitality : self-interest threat ,familiarity or intimitation threat
employment and other relationships
business relationship :self-interest or intimidation tnreat
personal relationship : self -interest ,familiarity or intimi dation threat
employment :self-interest ,familiarity or intimidation threat
long association : self-interest or familiarity threat
provision of non-audit service
preparing accounting records and financial statement :self-review threat
tax service : self-review or advocacy threat
internal audit service :self-review threat
recruiting services:self-interest,familiarity or intimidationt hreat
general safeguards
ues different team
separate teams with separate reporting line
additional review
KAP ratation,remove the individual
decline
accepting audit appointment
acceptance procedures
profeesionally qualification
exsiting resources adequate
communicate with present auditors
client screening
precondition for an audit P30
financial reporting framework
written representation : prepare FS ,implement internal control ,unrestricted access to records and documents and staff
the engagement letter
must include
objective ,scope
auditor's responsibilities
management responsibilities
applicable financial reporting framework
expected form and content of any report
may include
quality control
quality control on an indiviual audit : profsional standards ,legal and regulatory and requirements // issued ia appropriate
engagemnet performance P33
direction
supervision
review
key terms of review : peer review ,pre-issuance review ,pos-issuance review .