為了成功,，你必須付出代價(jià),。如果你付出了代價(jià)，你就會成功。備考ACCA考試，我們一定要堅(jiān)持學(xué)習(xí)，堅(jiān)持看書，東奧小編為大家整理了ACCA考試知識點(diǎn)，詳情如下：

【內(nèi)容導(dǎo)航】

 SI threats and safeguards自身利益威脅與防范措施

【知識點(diǎn)】

 SI threats and safeguards自身利益威脅與防范措施

 SI threats and safeguards自身利益威脅與防范措施

 SI threats and safeguards自身利益威脅與防范措施

Self-interest threats and safeguards

Financial interests

Exists where an audit firm has a financial interest in a client's affairs, such as:

The audit firm owns shares in the client.

The audit firm is a trustee of a trust that holds shares in the client.

ACCA requires:

The assurance firm, a member of the assurance team and an immediate family member of a member of the assurance team should not own:

A direct financial interest.

An indirect material financial interest in a client.

Audit firms should have quality control procedures requiring staff to disclose relevant financial interests.

Safeguards:

Disposing of the interest.

Removing the individual from the team if necessary.

Keeping the client's audit committee informed of the situation.

Using an independent partner to review work carried out if necessary.

Close business relationships

Close business relationships include:

Having a material financial interest in a joint venture with the assurance client.

Arrangements to combine service or products of the firm with those of the assurance client and to market the package.

Distribution or marketing arrangements under which the firm acts as distributor or marketer of the assurance client's products or services or vice versa.

ACCA requires:

Unless the interest is clearly insignificant, the firm should not participate in such a venture with an assurance client.

If an individual member of an audit team has such an interest, they should be removed from the audit team.

If the business relationship is between an immediate family member of a member of the audit team and the audit client/its management, the significance of any threat must be evaluated, and safeguards applied when necessary.

Safeguards:

To end the assurance provision.

To terminate the business relationship.

Note:

Purchasing goods and services from an assurance client on an arm's length basis does not constitute a threat to independence.

Potential employment with an audit client

If a member of the engagement team has reason to believe he/she may become an employee of the client, he/she will not wish to do anything to affect their potential future employment.

ACCA requires:

The policies and procedures of the firm should require such individuals to notify the firm of the possibility of employment with the client.

Safeguards:

Remove the individual from the assurance engagement.

Perform an independent review of any significant judgments made by that individual.

Partner on client board

ACCA requires:

A partner or an employee of an audit firm:

Should not serve on the board of an audit client.

May act as company secretary for an audit client, if the role is essentially administrative.

Safeguards:

Remove the partner from the assurance team.

Undertake quality control review.

Family and personal relationships between firm and client staff

This could seriously threaten independence.

The factors to be considered include:

(1) Individual responsibility on the assurance engagement

(2) The closeness of the relationship

(3) The role of the other party at the assurance client

ACCA requires:

When immediate family member of a member of the assurance team is working for the client and is in a position to exert direct and significant influence over the subject matter, the individual should be removed from the assurance team.

The assurance team should discuss the matter with the audit committee of the client.

Safeguards:

Remove the individual from the assurance team.

Undertake quality control review.

Discuss the matter with the audit committee.

一份耕耘一分收獲,。ACCA備考路上大家一定要腳踏實(shí)地走好每一步，從容應(yīng)對考試,。最后,，預(yù)祝到家順利通過ACCA考試。

注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第9講

(本文為東奧會計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載)