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SUMMATIVE ASSIGNMENT (MAIN):英国Auditing assignment论文

日期:2018年02月02日 编辑:ad201011251832581685 作者:无忧论文网 点击次数:1010
论文价格:150元/篇 论文编号:lw201707211043219605 论文字数:3484 所属栏目:Assignment格式论文
论文地区:其他 论文语种:English 论文用途:硕士课程论文 Master Assignment
ency, executive accountability and investor protection (Oanaet.,al, 2013). Section 201 of Sarbanes-Oxley Act (2002) has created explicit categories of non-audit services that, if provided to an audit client, are now deemed to impair the auditor’s independence including non-auditing services such as company’s corporate tax return and directors’ personal tax return services(Chunet.,al, 2013).................

c) Client acceptance procedures are a key element of quality control.  Describe the risks for an audit firm which a system of quality control is designed to mitigate.
MURRAY(2014) has stated that client acceptance decisions are critical to the success of public accounting firms. Firms are interested in obtaining and retaining clients, but do not wish to be associated with overly risky clients. 
Elements of the Quality control are related to independence, integrity, objective, personnel management, acceptance and continuation of clients and engagement, engagement performance, and monitoring.
Ayers&Kaplan (1998) stated that “Client acceptance and continuance procedures should focuson independence considerations, possible conflicts of interestand whether the firm is competent to perform the engagement,and has the capabilities, including time and resources to doso”....................

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