Appointment（任命）是什么_2021年ACCA考試AA知識(shí)點(diǎn)
滴水石穿，鐵杵成針。ACCA考試科目比較多，難度比較大， 要想順利通過就必須要了解各科目考試重點(diǎn)，今天東奧小編為大家準(zhǔn)備了相關(guān)知識(shí)點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Appointment 任命
【知識(shí)點(diǎn)】
Appointment 任命
Appointment 任命
Appointment of auditor
Procedures/ethics before accepting nomination
Before a new audit client is accepted, the auditor must ensure:
There are no independence or other ethical problems.
They have been appointed in a proper and legal manner.
Four basic procedures must be carried out by the nominee auditors are:
(1) Ensure professionally qualified and consider whether they could be disqualified on legal or ethical grounds.
(2) Ensure existing resource adequate and consider available time, staff and technical expertise.
(3) Obtain references and make independent enquiries if directors are not personally known.
(4) Communicate with present auditors and enquire whether there are reasons/circumstances which the new auditor ought to know.
Client screening
Firms should carry out stringent checks on:
(1) Management integrity
(2) Client total risk
(3) Engagement expected economic return
(4) Conflicts of interest
(5) Ability to perform the work
Final Approval
Once all the relevant procedures and information gathering has taken place, the company can be put forward for approval.
The engagement partner will have completed a client acceptance form.
The form and any other relevant documents will be submitted to the partner who is in overall charge of accepting clients.
Three basic procedures after accepting nomination
① Ensure that the outgoing auditors’ removal or resignation has been properly conducted in accordance with national legislation.
② Ensure that the new auditors’ appointment is valid by obtaining a copy of the resolution passed at the general meeting.
③ Draft and submit a letter of engagement to the directors of the company to agree engagement terms.
Note:
Once a new appointment has taken place, the new auditors should obtain all books and papers which belong to the client from the old auditors.
The former auditors should ensure that all such documents are transferred, unless they have a lien over the books because of unpaid fees.
The former auditors should also pass any useful information on to the new auditors if it will be of help.
2021年ACCA考試正在火熱備考中，你還等什么呢，趕快抓緊時(shí)間備考吧。最后，預(yù)祝大家ACCA考試順利通關(guān)。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第12講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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