×

Loading...

太好了,谢谢~ 我贴个简短的吧,因为其他的是essay,怕会占用大家宝贵的时间。

coolke (包子)
本文发表在 rolia.net/zh 相约加拿大网上社区枫下论坛
这道题 一共5道小题,要求列出type of threat and safeguard. 其中两小题的safeguard 我觉得我列出的就是grader's comment的一个意思,但是一分没拿。

Intimidation threat Safeguard:
CGA independence Standard:
2.48(d) discussing independence issues with members of the audit committee or, in the absence of an audit committee, those charged with governance;
2.47(j) designating a member of senior management to be responsible for overseeing the adequate functioning of the safeguarding system;
Or, the engagement team can replace another auditor for continuing the audit engagement.

Grader's comment: [choose team members who are confident and experienced; secure support from audit senior in discussion with controller]

Self-review threat:
CGA independence Standard:
2.47 (g) using different partners and engagement teams with separate reporting lines for the provision of non-assurance services to a client.
Alternatively, the review engagement team could remove the junior staff from the team.

Grader's comments: [partner or sr person with appropriate expertise who is not member of engagement team should review work performed]
更多精彩文章及讨论,请光临枫下论坛. 网址: rolia.net/zh
(#82415@41)
2014-9-30 -05:00
Reply
Page address has been copied.
To share, click to copy page address.
Share Online by QR Code

Back To Topic: AU2第一次assignment成绩出来了,分数一败涂地,真心请教前辈们和正在修AU2的小伙伴们学习方法,欢迎并感谢大家踊跃发言~~顺带找AU2 study partners/group (我经常去agincourt library学习)

Back To Forum: HOME枫下论坛会计论坛