ACCA考试《专业会计师P1》复习详解8ACCA考试《专业会计师P1》复习详解8.docVIP

ACCA考试《专业会计师P1》复习详解8 本文由高顿ACCA整理发布，转载请注明出处 　　Auditor independence ? 　　（1） Internal audit is an independent objective assurance activity. ? 　　（2） To ensure that the activity is carried out objectivity, the internal auditor must have their independence protected. ? 　　（3） Independence is assured in part by having an appropriate structure with which internal auditors work. ? 　　（4） Independence is assured in part by the internal auditor following acceptable ethical and work standards. ? 　　（5） Internal auditors should be independent of executive management and should not have any involvement in the activities or systems that they audit. ? 　　（6） The head of internal audit should report directly to a senior director or the audit committee and should have direct access to the chairman of the board of directors, and to the audit committee, and should be accountable to the audit committee. ? 　　（7） The audit committee should approve the appointment and termination of appointment of the head of internal audit. ? 　　Threats to auditor independence ? 　　（Conceptual framework） ? 　　（1） Self-interest threat: Occurs when the audit firm or a member of the audit team could benefit from a financial interest in, or other self-interest conflict with an audit client. ? 　　（2） Self-review threat: Occurs when the audit firm, or an individual audit team member, is put in a position of reviewing subject matter for which the firm or individual was previously responsible, and which is significant in the context of the audit engagement. ? 　　（3） Advocacy threat: Occurs when the audit firm, or a member of the audit team, promotes, or may be perceived to promote, an audit client’s position or opinion. ? 　　（4） Familiarity threat: Occurs when, by virtue of a close relationship with an audit client, its directors, officers or employees, an audit firm or a member of the audit team becomes too sympathetic to the client’s interests. ? 　　（5） Intimidation threat: Occurs when a member of the audit team may be de