利益沖突是什么_2024年ACCA考試AA知識(shí)點(diǎn)
不為模糊不清的未來(lái)?yè)?dān)憂,，只為清清楚楚的現(xiàn)在努力,。2024年acca備考正在火熱進(jìn)行中,，東奧小編為大家整理了關(guān)于acca考試相關(guān)知識(shí)點(diǎn),，趕快來(lái)看一下吧。
Conflicts of interest 利益沖突
【內(nèi)容導(dǎo)航】
Conflicts of interest-利益沖突
【知識(shí)點(diǎn)】
Conflicts of interest-利益沖突
A conflict of interest creates threats to compliance with the principle of objectivity and might create threats to compliance with the other fundamental principles. Such threats might be created when auditors act for two companies who are in direct competition with each other and particularly when the auditors have access to confidential information about these clients.
Procedures applied to mitigate threat:
? Both the company and its competitor should be notified that the firm would be acting as auditors for each company and consent obtained
? Advising one or both clients to seek additional independent advice
? The use of separate engagement teams, with different engagement partners and team members; once an employee has worked on one audit, then they would be prevented from being on the audit of the competitor for a period of time
? Procedures to prevent access to information, for example, strict physical separation of both teams, confidential and secure data filing
? Clear guidelines for members of each engagement team on issues of security and confidentiality
? Potentially the use of confidentiality agreements signed by employees and partners of the firm
? Regular monitoring of the application of the above safeguards by a senior individual in the firm not involved in either audit
以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn),，2024年3月acca考試在即,，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。
注：以上內(nèi)容來(lái)自Ivan Yang老師23年基礎(chǔ)精修班第11講
(本文為東奧會(huì)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)
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