安达信咨询方法与工具资料库04ARRAN.DOC免费

___________________________________________________________________________________________ ___________________________________________________________________________________________ Business Consulting Quality Assurance Procedures Guidelines PAGE 1 January 1997 ___________________________________________________________________________________________ Business Consulting Quality Assurance Procedures Guidelines PAGE 1 January 1996 Business Arrangements Use of Contracts The use of formal contracts is required on all Business Consulting engagements. The Job Arrangement Letter with Attached Terms Conditions (Appendix 14) is required for all BC engagements unless one or more of the following conditions is present in which case the Consulting Services Agreement (Appendix 15) is required. Decisions not to use the Consulting Services Agreement when required must be cleared through the BC Country/Region Quality Leader. CONSULTING SERVICES AGREEMENT CONDITIONS The engagement is over 750 AA person days. The engagement has multiple parties involved, e.g. joint ventures with multiple clients, significant involvement of third parties, or the use of multiple subcontractors, which may result in complex arrangements thereby causing a lack of clarity in responsibilities. The engagement business arrangements are considered non-standard, e.g. Value Added Adjustments billings. We have been engaged to build a product which will be offered for sale by the client A contract is considered a normal part of business by the client. Engagement Partner considers its use in the best interest of the Firm. NOTE: Changes to the paragraphs addressing Indemnification and Limits of Liability (so noted in the legal forms) are business decisions which must be cleared through the BC Country/Region Quality Leader in consultation with the Firm’s Legal group. Special guidelines apply to the indemnity and limits on liability clauses for public sector engagements. Contracts with public sector entiti