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
4: PROFESSIONAL ETHICS AND ACCA's CODE OF ETHICS AND CONDUCT (b) Family and personal relationships Threat Safeguards Family or close personal relationships between members of the assurance firm and client staff could create self-interest, familiarity or intimidation threats. Each situation has to be evaluated individually. Factors to consider are: • The individual's responsibilities on the assurance engagement • The closeness of the relationship • The role of the other party at the assurance client When an immediate family member of the assurance team is a director, an officer or an employee of the assurance client in a position to exert direct and significant influence over the subject matter information of the assurance engagement, the individual should be removed from the assurance team.
22 4: PROFESSIONAL ETHICS AND ACCA's CODE OF ETHICS AND CONDUCT Because of the test nature and other inherent limitations of an audit, together with the inherent limitations of any accounting and internal control system, there is an unavoidable risk that even some material misstatements may remain undiscovered. In making our risk assessments, we consider internal control relevant to the entity's preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.
In more general terms, the objective could be described as 'providing assurance to the users of financial statements'. 2 Activities Later chapters in these notes will cover the activities of statutory audit in detail. The following diagram summarises the main areas. 3 Readers may not understand the jargon of audit reports Auditing is not objective. 9 2: STATUTORY AUDITS 9 Chapter summary • Auditors rights and duties are governed by national legislation. • The IAASB, an operating board of IFAC produces international standards on auditing, assurance and related services.