Obtaining a quality control review

Safeguard Recent service with an audit client Disposing interest

Discussing with audit commitee
Eliminated auditor
Setting policies and strategic direction Financial interest Safeguard
Independent partner
Directing and taking responsibility for
the action of the entity's employees Client's audit commitee

Authorising transactions Lose auditor's

Close business relationship Safeguard Eliminated auditor
Provision of non-audit services in general professional skepticism
Deciding which recommendations of the
firm or other third parties to implements Modifying audit plan

Preparation and fair preparation of the FS Employment with Independent professional

an audit client Safeguard accountant review
Designing, implementing and maintaining internal control
(Làm việc với KH) Cooling off period
Using staff member
Independent partner
Independent partner or senior staff
Safeguard Preparing accounting records and FS Additional review
member (not in audit team) to review
Obtaining client approval Temporary staff assignment Not giving function or activity on the audit
Safeguard
(Nhân viên tạm thời của KH) that loaned staff during temporary period
Second partner review Self-review
Eliminated
Confirming the client understands the (Tự kiểm tra)
valuation and the assumptions used Partner on client board
Safeguard Valuation services (Là thành viên HĐQT của cty KH)
Ensuring client acknowledges
responsibility for the valuation Disclose relationship

Use separate personnel Family and personal relationship Safeguard Undertaking quality control review
and discussing the matter with audit
Tax return preparation commitee of the client
Tax calculations FIVE THREAT Self-interest
Use personnel not in audit Compensation and Removing the member
Guidance OF AUDIT (Tư lợi) Safeguard
Safeguard Tax planning Taxation services evaluation policies
Obtaining advice from external tax in respect Reviewing by a professional accountant
Assistance in the Trivial
resolution of tax disputes Gifts and hospitality
Inconsequential
Use personnel not involved in the audit
Safeguard Internal audit services Loans and guarantees
Ensuring client approves all the work of IA
Overdue fee
Corporate finance Safeguard Dicussing with charged governance
(Phí trả chậm)
Significant part of the internal control Charged by the firm expressing on the
IT system services FS, is material or expected to be material
Information significant to accounting records or FS
Contingent fees Charged by the network firm that participates in a significant NOT BE ACCEPTED
part of the audit, is material or expected to be material
Legal service
Advocacy Outcome of non-assurance service
Corporate finance
(Biện minh) Reducing dependency
Contingency fee
Safeguard External quality control review
High percentage Consulting a third party
Rotating senior personnel of fees
Familiarity Total fees from client represent Disclose with governance
Professional accountant review Safeguard For public interest entities more than 15% of the audit firm's Safeguard
(Thân thuộc)
total fees for 2 consecutive years Arrange for a review to be conducted
Regular internal or external quality review
Lowballing Maintaining record
Safeguard
(Hạ giá phí) Complying with all applicable auditing standards,...
Disclosing to audit commitee
Intimidation Recruitment
Removing specific affected inviduals Safeguard MUST NOT MAKE MANAGEMENT DECISION FOR CLIENT
(Đe dọa) (Tuyển dụng nhân sự cấp cao cho KH)
Involving an additional professional accountant