Audit Practice management p7
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Audit Practice management p7
- 3. Quality Control Due skill and Care
- 4. Quality Control Due skill and Care Technical Competence
- 6. Quality Control Incorrect Audit Opinion Risk
- 8. Quality Control Sued for Negligence Risk
- 10. Quality Control
- 11. Quality Control
- 14. Quality Control Individual Audit Audit Firm
- 15. Quality Control Individual Audit Audit Firm ISA 220
- 16. Isa 220the engagement key quality control matters on partner
- 17. Isa 220the engagement key quality control matters on partner • ethical standards are complied with
- 18. Isa 220the engagement key quality control matters on partner • ethical standards are complied with • independence requirements are met
- 19. Isa 220the engagement key quality control matters on partner • ethical standards are complied with • independence requirements are met • procedures for new engagements
- 20. Isa 220the engagement key quality control matters on partner • ethical standards are complied with • independence requirements are met • procedures for new engagements • appropriate audit team
- 21. Isa 220the engagement key quality control matters on partner • ethical standards are complied with • independence requirements are met • procedures for new engagements • appropriate audit team • appropriate management of team
- 22. Isa 220the engagement key quality control matters on partner • ethical standards are complied with • independence requirements are met • procedures for new engagements • appropriate audit team • appropriate management of team • adequate consultation on difficult matters
- 23. Isalisted company If audit of 220 engagement quality control reviewer
- 24. Isalisted company If audit of 220 engagement quality control reviewer • objective evaluation of the significant judgements
- 25. Isalisted company If audit of 220 engagement quality control reviewer • objective evaluation of the significant judgements • evaluation of the firm’s independence
- 26. Isalisted company If audit of 220 engagement quality control reviewer • objective evaluation of the significant judgements • evaluation of the firm’s independence • audit documentation selected for review reflects the work performed
- 27. Isalisted company If audit of 220 engagement quality control reviewer • objective evaluation of the significant judgements • evaluation of the firm’s independence • audit documentation selected for review reflects the work performed • Has adequate consultation on difficult matters occurred?
- 28. Quality Control
- 29. Quality Control
- 32. Quality Control Individual Audit Audit Firm
- 33. Quality Control Individual Audit Audit Firm ISA 220
- 34. Quality Control Individual Audit Audit Firm ISA 220 ISQC 1
- 35. Quality Control Individual Audit Audit Firm ISA 220 ISQC 1 Quality control for firms that perform audits and reviews of financial statements, and other assurance and related services engagements
- 36. ISQC 1 each of the a system in place which addresses following :
- 37. ISQC 1 each of the a system in place which addresses following : • Leadership responsibilities for quality
- 38. ISQC 1 each of the a system in place which addresses following : • Leadership responsibilities for quality • Ethical requirements
- 39. ISQC 1 each of the a system in place which addresses following : • Leadership responsibilities for quality • Ethical requirements • Acceptance and continuance of engagements
- 40. ISQC 1 each of the a system in place which addresses following : • Leadership responsibilities for quality • Ethical requirements • Acceptance and continuance of engagements • Human resources
- 41. ISQC 1 each of the a system in place which addresses following : • Leadership responsibilities for quality • Ethical requirements • Acceptance and continuance of engagements • Human resources • Engagement performance
- 42. ISQC 1 each of the a system in place which addresses following : • Leadership responsibilities for quality • Ethical requirements • Acceptance and continuance of engagements • Human resources • Engagement performance • Monitoring
- 43. ISQC 1 each of the a system in place which addresses following : • Leadership responsibilities for quality • Ethical requirements • Acceptance and continuance of engagements • Human resources • Engagement performance • Monitoring • Documentation
- 44. ISQC 1 each of the a system in place which addresses following : • Leadership responsibilities for quality • Ethical requirements • Acceptance and continuance of engagements • Human resources • Engagement performance • Monitoring • Documentation
- 46. Leadership Responsibilities • Culture of Quality
- 47. Leadership Responsibilities • Culture of Quality • Appropriate experience and authority
- 49. Ethical Requirements • comply with relevant ethical requirements
- 50. Ethical Requirements • comply with relevant ethical requirements • maintain independence & communicate to staff (identify threats and safeguards)
- 51. Ethical Requirements • comply with relevant ethical requirements • maintain independence & communicate to staff (identify threats and safeguards) • annual written confirmation from staff of compliance policies on independence.
- 52. Acceptance and continuance of engagements
- 53. Acceptance and continuance of engagements • Competent to perform
- 54. Acceptance and continuance of engagements • Competent to perform • Capable to do so
- 55. Acceptance and continuance of engagements • Competent to perform • Capable to do so • Considered integrity of client
- 56. Acceptance and continuance of engagements • Competent to perform • Capable to do so • Considered integrity of client • Consider conflicts of interest
- 57. Acceptance and continuance of engagements • Competent to perform • Capable to do so • Considered integrity of client • Consider conflicts of interest • Professional clearance from old auditors
- 58. Acceptance and continuance of engagements • Competent to perform • Capable to do so • Considered integrity of client • Consider conflicts of interest • Professional clearance from old auditors • Anti money laundering procedures
- 59. Human Resources
- 60. Human Resources • Sufficient personnel with the competence, capabilities and commitment to ethical principles
- 61. Human Resources • Sufficient personnel with the competence, capabilities and commitment to ethical principles • An appropriate engagement partner and team are assigned
- 62. Human Resources • Sufficient personnel with the competence, capabilities and commitment to ethical principles • An appropriate engagement partner and team are assigned • Auditing procedures in a manual (reinforced by training)
- 64. Engagememt Performance • Promote consistent quality engagement performance
- 65. Engagememt Performance • Promote consistent quality engagement performance • Supervision responsibilities
- 66. Engagememt Performance • Promote consistent quality engagement performance • Supervision responsibilities • Review responsibilities (on the basis that more experienced team members review the work of less experienced team members)
- 67. Engagememt Performance • Promote consistent quality engagement performance • Supervision responsibilities • Review responsibilities (on the basis that more experienced team members review the work of less experienced team members)
- 68. Monitoring of quality control procedures
- 69. Monitoring of quality control procedures • Evaluate if any deficiencies found indicate a failing in the firm’s quality control system
- 70. Monitoring of quality control procedures • Evaluate if any deficiencies found indicate a failing in the firm’s quality control system • Communicate deficiencies to relevant personnel, together with appropriate remedial action
- 71. Direction of Audit Staff
- 72. Direction of Audit Staff • Their responsibilities • Nature of the business of the client company • Risk-related issues • Problems that may arise with the audit and how these problems should be dealt with if they do occur
- 73. Review of Audit Work
- 74. Review of Audit Work
- 75. Review of Audit Work Audit
- 76. Review of Audit Work Audit Hot Review
- 77. Review of Audit Work Audit Hot Review
- 78. Review of Audit Work Audit Audit Report Hot Review
- 79. Review of Audit Work Audit Audit Report Hot Review Post Audit Review
- 80. Review of Audit Work Audit Audit Report Hot Review Post Audit Review Audit Manager Audit Partner
- 81. Review of Audit Work Audit Audit Report Hot Review Post Audit Review Audit Manager Audit Partner
- 82. Review of Audit Work Audit Audit Report Hot Review Post Audit Review Audit Manager Audit Partner Modified Opinion?
- 83. Review of Audit Work Audit Audit Report Hot Review Post Audit Review Audit Manager Audit Partner Modified Opinion? Second Partner Review
- 84. Review of Audit Work Audit Audit Report Hot Review Post Audit Review Peer review Audit Manager Audit Partner Modified Opinion? Second Partner Review
- 85. Review of Audit Work Audit Audit Report Hot Review Post Audit Review Peer review Audit Manager Audit Partner Modified Opinion? Second Partner Review
- 86. Review of Audit Work Audit Audit Report Hot Review Post Audit Review Peer review Audit Manager Audit Partner Review by a specialist ‘Audit review Modified Opinion? department’ Second Partner Review
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