Read or Download ACCA F8 Audit and Assurance (INT) Course Notes ACF8CN07 PDF
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Additional info for ACCA F8 Audit and Assurance (INT) Course Notes ACF8CN07
11 4: PROFESSIONAL ETHICS AND ACCA's CODE OF ETHICS AND CONDUCT (d) Long association Threat Safeguards Using the same senior personnel on an assurance engagement over a long period of time may create a familiarity threat. The significance of the threat will depend on: • Length of time the person has been a member of the team • Role of the team • Structure of the firm • Nature of the assurance engagement (e) Actual and threatened litigation Threat Safeguards When litigation takes place or appears likely between the firm or member of the assurance team and the assurance client, a self-interest or intimidation threat may be created.
11 Disadvantages of audit committees include: (a) There may be difficulty selecting sufficient non-executive directors with the necessary competence in auditing matters for the committee to be really effective. (b) The establishment of such a formalised reporting procedure may dissuade the auditors from raising matters of judgement and limit them to reporting only on matters of fact. (c) Costs may be increased. 12 (a) A sound system of internal control contributes to safeguarding the shareholder's investment and the company's assets.
If during the period covered by the assurance report or the preceding two years, the individual was in a position to exert influence over the financial statements, the individual should not be assigned to the audit team. This may create self-interest, self-review and familiarity threats. Serving as an officer or director on the board of an assurance client. If a partner or employee of the firm The only course of action is to refuse to performs this role, the self-review and perform, or withdraw from the assurance self-interest threats are so significant that engagement.