Clients attitude to risk exposure and management Clients attitude to using

Clients attitude to risk exposure and management

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Client’s attitude to risk exposure and management. Client’s attitude to using internal controls to mitigate risk. 客户管理 客户 事及 主要利 益相 关者的 声誉 客户更 审核员的 原因 客户对 和管理的 度。 客户使用 内部控 降低 险的 度。 Appropriateness of the client’s interpretation of accounting rules. Client’s willingness to allow auditor full access to information (evidence) required to form an opinion. Client’s attitude and willingness to pay fair amount for audit work. 客户对会计准则 解释 的适当性。 客户 审核员完全 成意见所 的信息 ( 证据 ) 客户对审计 作的 度和 支付 合理 的意 Sources of information to assess the client 评估客户的信息 Communication with prior auditor (with client’s permission, APES 110), client personnel, third parties, key competitors. Review of press articles. Accessing other publicly available information 与前 审核员 ( 经客户 许, 110) ,客户人员, 第三 方,主要 竞争 对手的 通。 审查报 文章。 访 他公 信息 Q13: If a potential new client refuses to give permission to inquire of the existing auditor, or if the existing auditor does not respond fully, the prospective auditor should: a. Request assistance from ASIC b. Consider the implications in making the acceptance or rejection decision c. Contact the previous auditor and make the necessary enquiries d. Not accept the engagement 如果一个 在的 客户 有的审核员,或者 有的审核员没有 分的 应, 在的审核员应该 : a. ASIC b. 考虑 受或 绝决 定的 影响 c. 联系 的审核员并提出 要的 d. 受约定 Q14:The predecessor audit firm should tell the successor audit firm: I: The total cost it incurred in performing the audit of the company in the previous year. II: Its evaluation of the strength of the company’s internal control systems. III: Its understanding of the reason for the change in auditors. (ii) only (iii) only
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(ii) and (iii) only (i) and (iii) only 审计 应告 审计 : I: 上一年度公司审计发 总费 用。 ii: 对公司 内部控 制制度的 度进行评 iii: 对审计师 原因 的理 Ethical requirements 理要 Consider if any threats to fundamental principles arise from appointment (APES 110 s.210). Sufficiency of available staff and their competence and due care Potential safeguards and remedies. Decline the appointment if threats are overwhelming.
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