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  • Chapter 5-Ethics and Acceptance of Appointment: Tender

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    Pawan_Vaswani_9863
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    The document discusses ethics and acceptance of audit appointments. It outlines practical, legal and ethical factors to consider when evaluating a tender, including staff availability, partner competence, legislation, and the ACCA code of ethics. The ACCA code addresses integrity, professional behavior, confidentiality, professional competence, due care, and objectivity. Threats to objectivity from the audit appointment include intimidation, advocacy, familiarity, self-interest, and self review.

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    The document discusses ethics and acceptance of audit appointments. It outlines practical, legal and ethical factors to consider when evaluating a tender, including staff availability, partner competence, legislation, and the ACCA code of ethics. The ACCA code addresses integrity, professional behavior, confidentiality, professional competence, due care, and objectivity. Threats to objectivity from the audit appointment include intimidation, advocacy, familiarity, self-interest, and self review.

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    Sinalizar o conteúdo como inadequado
    33 visualizações1 página

    Chapter 5-Ethics and Acceptance of Appointment: Tender

    Enviado por

    Pawan_Vaswani_9863
    The document discusses ethics and acceptance of audit appointments. It outlines practical, legal and ethical factors to consider when evaluating a tender, including staff availability, partner competence, legislation, and the ACCA code of ethics. The ACCA code addresses integrity, professional behavior, confidentiality, professional competence, due care, and objectivity. Threats to objectivity from the audit appointment include intimidation, advocacy, familiarity, self-interest, and self review.

    Direitos autorais:

    Attribution Non-Commercial (BY-NC)
    Baixe no formato PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    de 1

    Chapter 5- Ethics and acceptance of appointment

    TENDER
    Practical Factors such as staff
    availability & partners competence

    Acceptance

    Can we do this audit?

    Legal Factors (legislation for


    audit firm)

    Ethical Factors as defined by the Appointment Letter Evaluation of Tender Consent Letter
    ACCA code of Ethics.

    ISA-210 AUDIT ENGAGEMENT LETTER

    ACCA CODE OF ETHICS Integrity Professional Behaviour Confidentiality Professional Competence & due care Objectivity

    Principal Terms 1. Objective of audit 2. Scope of audit 3. Form of Report 4. Management Responsibility

    Optional Terms 1. Audit Fee 2. Work of others 3. Other reports

    Recurring Audit Terms 1. Legal Requirement 2. Change in terms 3. Change in management/ ownership

    THREATS TO OBJECTIVITY Intimidation Threat Advocacy Threat Familiarity Threat Self-Interest Threat Self Review Threat

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