understanding entity and its environment1 [AUD] Engagement Acceptance & Planning Engagement acceptance and continuance 1. Determine the nature and scope of engagement 2. CPA firm's ability & independence, Client's integrity & audibility 3. Communication with the predecessor auditor(must, oral / written), consent of the prospective client - integrity of client - disagreement w mgt - communication to audit committee regarding fraud, illegal acts, IC - reasons for change Planni.. 2024. 3. 19. 이전 1 다음 반응형
