July 16, 2017

Download ACCA Advanced Audit and Assurance P7 (Global) Course Notes by BPP PDF

Read or Download ACCA Advanced Audit and Assurance P7 (Global) Course Notes ACP7CN07 PDF

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Extra info for ACCA Advanced Audit and Assurance P7 (Global) Course Notes ACP7CN07

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Human resources New joiners to the firm are generally accounting graduates from the local economics university to minimise training costs. They all attend final interviews with the Senior Partner, Paul Mahoney. Selection is based on their exam marks, ability to speak fluent English (a lot of the firm's clients are international), presentation and confidence. Annual appraisals of all professional staff are conducted by the Senior Partner. He feels that the firm, which although growing, is still small enough to appraise staff personally.

5 4: QUALITY CONTROL Lecture example 3 Idea generation Required What matters would you consider when assigning personnel to a particular audit? 12 The firm should establish policies and procedures designed to provide it with reasonable assurance that engagements are performed in accordance with professional standards and regulatory and legal requirements, and that the firm or the engagement partner issue reports that are appropriate in the circumstances. 13 Matters to be addressed in the firm's guidance materials include the following.

Processes for complying with applicable engagement standards. • Processes of engagement supervision, staff training and coaching. • Methods of reviewing the work performed, the significant judgments made and the form of report being issued. • Appropriate documentation of the work performed and of the timing and extent of the review. • Processes to keep all policies and procedures current. 14 The engagement process should include both: • supervision of the work as it is undertaken; and • review that it has been performed in accordance with professional and legal requirements and that the evidence obtained is sufficient and appropriate to support the conclusions drawn.

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