IESBA Staff Release Updated FAQs on Long Association
网页2019年5月9日 · The Staff of the International Ethics Standards Board for Accountants (IESBA) has released an updated Q&A publication to support the adoption and implementation of the revised long association provisions
AICPA Issues 2 new FAQs on "Long Association" with an Attest Client
网页2018年4月6日 · The newly-published FAQs address two questions: (1) Does the familiarity threat to independence increase when senior personnel on an engagement team serve on the team for a long period of time? and (2) If a significant familiarity threat exists, can a firm still perform the attest work?
Long Association of Personnel with an Audit Client - Ethics Board
网页2019年5月8日 · The staff of the IESBA has released an updated Q&A publication to support the adoption and implementation of the revised long association provisions Changes to the Code Addressing Long Association of Personnel with an Audit or Assurance Client.
long association - 英中 – Linguee词典
网页India has had a long association with the Democratic Republic of the Congo as one of the major troop-contributing [...] countries over the past five decades. daccess-ods.un.org. …
网页Long association of senior personnel on an audit team increases threats to objectivity and independence. However, this is offset to a degree through benefits derived from increased audit quality. A longserving - individual is likely to have developed significant knowledge of the client and its systems, the industry in which the
IESBA Staff Questions and Answers—Long Association
网页2017年5月31日 · This Q&A publications from the staff of the International Ethics Standards Board for Accountants (IESBA) supports the adoption and implementation of the revised long association provisions Changes to the Code Addressing Long Association of Personnel with an Audit or Assurance Client, which the IESBA approved in December 2016 under the extant ...
网页Long Association of Personnel (Including Partner Rotation) with an Audit Client General Provisions 290.148 Familiarity and self-interest threats, which may impact an individual’s …
Comparing the Ethics Codes: AICPA and IFAC - Journal of …
网页Examples include Long Association of Senior Personnel (Including Partner Rotation) with a Client (§§ 290.150–.155) and Fees—Relative Size (§§ 290.220–.222). So, for example, a …
网页This alert describes considerations for registered auditors performing a long association assessment, specifically the concurrent application of S92 and S540. 3.
网页Long Association of Senior Personnel (Including Partner Rotation) with an Audit Client When a firm has only a few people with the necessary knowledge, industry expertise and …