审计服务方案关键内容及实施要点.pdfVIP

Practicemanagementandotherissuesinaudit

Secondopinionengagement

Advertising

Tender

Acceptauditappointment

Serviceorganisation

Fraud

Legalobliion

Qualitycontrol

Anti-moneylaundering

Law

Professionalskepticism

第二意见参与

招标接受审计任命服

务组织法律义务质量

控制反洗钱法律专业怀疑

论

Keycontentofauditproposal

1)Outlineofthefirm

2)Requirementsoftheclient,e.g.firstyearauditofFS.

3)Deadline:Confirmdeadline=4monthsaftery.e.issufficienttomeet

4)Approach/Methodology:e.g.requirementofauditingOBS,howto

minimizedisruption

5)QC/Ethic:HowtocomplywithISA220IESBAcode.

6)Non-auditservices:e.g.highlightconsultingservices,strategicadvice

andoverseaexpansionservices.

审计建议的主要内容

1)公司概况2)客户的要求，例如FS的第一年审计。3)截止日期：确

认截止日期=4个月后足以满足4)方法/方法：例如审计OBS的要求，

如何最大程度地减少干扰5)QC/道德：如何遵守ISA220和

IESBAcode。6)非审计服务：例如重点关注服务、战略建议和海

外扩张服务。

2014/12Q4ai

YouareanauditmanagerinWestonCowhichisaninternationalfirmof

CharteredCertifiedAccountantswithbranchesinmanycountriesandwhich

offersarangeofauditandassuranceservicestoitsclients.Yourresponsibilities

includereviewingethical