[PDF] can an auditor go to work for a client

If a professional accepts employment with the audit client, the on-going engagement team gives active consideration to the appropriateness or necessity of  Autres questions
View PDF Document


  • Can audit partner join a client?

    Statutory auditor or key audit engagement partner of a PIE entity leaves the firm to join the client as key management, a member of the audit committee, or any other position as director.
    If the individual is a covered person during that two-year period, the firm will need to resign.

  • Are auditors employees of the client?

    internal auditors are employees of the client responsible for providing analyses, evaluations, assurances, recommendations, and other information to the entity's management and board.
    An important responsibility of internal auditors is to monitor performance of controls.

  • What auditors should not do?

    In practical terms, there are a number of tasks you should not expect your auditor to perform:

    Analyzing or reconciling accounts;“Closing the books”;Preparing confirmations for mailing;Selecting accounting policies or procedures;Preparing financial statements or footnote disclosures;

  • What auditors should not do?

    While the Code acknowledges that close friend relationships between auditors and key client personnel could pose familiarity threats, no rule prohibits such relationships specifically.

View PDF Document






Employment “Cooling off” Period

The Task Force recognises that threats can be created where other members of the audit engagement team join the client but is of a view that consistent with 



Auditor client relationship and audit Quality

work in a professional manner which has all the way long kept us on the right “How does the long-term auditor-client relationship affect the audit ...



The reasons clients change audit firms and the clients perceived

routine issues most of the auditor work is routine and does not solve a The client wants to go beyond the actual audit and receive a little more ...



Employee Movements from Audit Firms to Audit Clients

audit firm employees move to clients and the effects of these alumni hires on suppose an employee worked at KPMG from 1995-2007 worked elsewhere in the ...



Professional Ethics Division - Plain English guide to independence

guide SEC audit client means an SEC registrant and its 3



Economic Dependence

fees from an audit client represent a substantial portion of the total threats would be so significant that safeguards could not reduce the threat to an.



Answers

If the audit firm does not have an associate office in the overseas location the firm may feel that the risk and resources involved in relying on the work of 



Auditors Employment With Clients And Interaction Their Former

going to work for their former clients 1 The ISB noted that "it's conceivable that the auditor's judgment regarding materiality could be.



Guidance Statement GS 011 Third Party Access to Audit Working

7 avr. 2009 Example Letter C: Auditor's Client Consent Letter to Allow ... The information contained in audit working papers can be in any.