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【知识点】Contents of the engagement letter 业务约定书的内容

Contents of the engagement letter

The engagement letter is the written terms of an engagement in the form of a letter.

It should include at least the following issues:

The objective and scope of the audit.

The auditor’s responsibilities.

The management’s responsibilities.

Identification of the applicable financial reporting framework for the preparation of the FS.

Reference to the expected form and content of any reports to be issued by the auditor.

A statement that there may be circumstances in which a report may differ from its expected form and content.

【知识点】Quality control at the firm level encompasses the following areas 公司层面的质量控制

Quality control at the firm level encompasses the following areas

Firm and leadership responsibilities for quality within the firm.

Promoting a culture where quality is regarded as essential, and providing training to ensure all staff understand quality objectives and procedures.

Engagement performance

Implementing policies and procedures to ensure quality control at the individual engagement level.

Human resources

ü Recruiting and retaining staff with the right capabilities, competence, and commitment to ethical principles to perform engagements in accordance with professional standards and regulatory requirements.

Monitoring

Evaluating quality control procedures to ensure that they remain relevant, adequate and effective and are complied with.

【知识点】The importance of audit planning 审计策划的重要性

The importance of audit planning

·ISA 300 Planning an audit of FS requires audit planning to:

√Help the auditor devote appropriate attention to important areas of the audit.

√Help the auditor identify and resolve potential problems on a timely basis.

√Help the auditor properly organize and manage audit so it is performed in an effective manner.

√Assist in the selection of appropriate team members and assignment of work to them.

√Facilitate the direction, supervision and review of work.

√Assist in coordination of work done by auditors of components and experts.

·The planning process is to ensure that the engagement is performed in an effective manner.

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