A uses 0 compileci informator deriv ro benefit even

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a use~s compi.leci informat).or, deri•v~ r.o benefit. even w:1e:1 the :3e~";i.CC" has ":Jeea pe.civnn"!c vi.J.th due professional ski.:Cl auc car·~. "
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I i F~rst Pre-board -Bat<:h 26 .{Or.tober 2013) ?2. rahich r)£ t.he following f'act::>rs ·or condition~ is an audita:::: l'tast likeJ .... :i to pi..::.n c.n :1.:1~it to disrover? ~ Financial pre~suLes aite;tlng employees. b. Ir.ac.eqL'&t~ mor.iL.~ rin;1 o::= sig.l.ifir.ant con·t.!:ols. !ii_ah tu.cnover of seni:::Jr manag~r:1.ent. In~bility t.o gene::at.e pos_i_tive ·cash flows from 0pe.cations. c:. ':<3. Internationz,l Sta11dards on hudi'ting {ISAs) on whi::h the PSAs are ~as~d arc ~en~ra~ly applicahle to t~e public sector, including government bl!si,nes3 ertterprises. · -.Hovreve:r, .the applic3bility of the e-J.ll.::valent PSA£ on Pr;ilippinP- putll.i.c .sector en.tities has not been aadre::.scd by tf:.e Ao...tditin<;; ~ta.nda.rds and. Practices Council· (Note: Tl:e 1\SPC has be~n ceplaced by the Aud.i.tiug an.d A.:>st~rance Standards. Co·.J.ncil) . It is r.r.e u.r.derst:anding ·of the ,"\Sf'C thn.t this matter will be adc.::es~ed by.: · "'· The Cor:unission on Audit itsel£ in due course. b. T!'le Asso::'iat:ion of CFAs in PubJ~i_c Practice it:=;e!.f in due course. c. The !? r::ofessio,lc..l Rcgulat·;.on Commission of the PI-J.ilipoine<> itself Ln due col\r~e. d. 'II1e E roiess ional Reg.ulatO[Y i3oa rd of Accountancy i Lself in due C0'.lrse. 9<'. :'\n au.ditor uho has been inv.:.ted to submit a prc?osal for an audit ei1gctg~'>mC!:Jt i3 a a. ?.cedecessor auditor:. c. Principal nuditor. b. S~ccessor,auditor. d. Interlrn auditor. 95. Wh.:.c~ of the following cases illustrate a violation of the provisions of RA9298 anci its IRR regarding the rule on temporary and special permits? a. A, foreign CPA, is internationally· recognized as one of the foremost expe.ct3 in corr.r::.lt~d.zed f:caud audits. In che judgment of t~e Boa.cd of A::co~ntaPcy, obtt1ining th~ s•~rvices of A is e3~;enLial for ~he advancer.tent :::Jt ac.:c::ountanc~' in the Philippines.
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