附件qualityreview(ShaAliKhan).ppt.pptVIP

Four stage assessment 分为4个阶段的评价 Assessment of firms quality control policies and procedures (ISQC1) 评价事务所的质量控制政策和程序（ISQC1） Assessment of compliance with IFAC Code of Ethics 评价IFAC职业道德守则的遵循情况 Assessment of individual files 评价单独（业务）档案 Overall assessment of monitoring visit based on the above 自上述基础上对检查做出总体评价 Basis of audit file assessment 审计档案评价的基础 “Perfect” audit files do not exist “完美”的审计档案（业务）并不存在 Always some deficiencies 总有一些缺陷 ACCA reviewers assess deficiencies ACCA检查员评价其缺陷 If, as a result of one of more deficiencies, a material misstatement may remain undetected, then file is assessed as unsatisfactory 如果其中一项缺陷造成一项重大错报未被发现，该档案（业务）则被认定为不令人满意 Therefore assessment of audit can be unsatisfactory even if there is only one deficiency 因此审计评价的结果可能仅因为只有一项缺陷也被认定为不令人满意 Overall assessment of the quality review 质量检查的总体评价 Substantial compliance with ISQC1 required 要求实质遵循ISQC1 Substantial compliance with IFAC Code of Ethics required 要求实质遵循IFAC职业道德守则 All audit files inspected must be assessed as satisfactory 所有被检查的审计档案必须被评价为令人满意 Regulatory action: future licensing vs. punishment 监管行为： 未来执业执照与惩戒 ACCA differentiates between future licensing and punishment ACCA区分未来执业执照与惩戒 Above distinction made taking into account public interest and whether clients or others have suffered loss 上述区分考虑到公众利益及客户或其他人是否蒙受损失 If clients or others have suffered loss, disciplinary and licensing action considered immediately 如客户或其他人蒙受损失，将立即考虑采取惩戒和涉及执照的处罚行动 ACCA’s disciplinary sanctions ACCA纪律处罚 Reprimand 谴责 Severe reprimand 严厉谴责 Fine up to ￡50,000 (US$100,000) 最高处以50,000英镑 (100,000美元)的罚款 Exclusion from ACCA membership 取消ACCA会员资格 ACCA’s licensing sanctions ACCA涉及执照的惩戒 Warning 警告 Order to undertake training 强制培训 Supervision of work by another auditor 由另一位审计师监督其工作 Prohibition on taking new clients 禁止承接新客户 Removal of licence 吊销执业执照 Regulatory action: no public interest 监管行动： 无公众利益 First unsatisfactory monitoring visit 第一次检查不能令人满意 Warning from Practice Monitoring Department 执业监管部发