a.No employee will have any direct or indirect financial interest, association ,or relationship (for example, a close relative serving a client in a decision-making capacity)not otherwise disclosed that might be adverse to the firm’s best interest.
b.Audit engagement team members enter their electronic signatures in the firm’s engagement management software to indicate the completion of specific audit program steps. At the end of the audit engagement, the engagement management software will not allow archiving of the engagement file until all audit program steps have been electronically signed.
c.Existing clients of the firm are reviewed on a continuing basis by the engagement partner. Termination may result if circumstances indicate the there is reason to question the integrity of management or our independence, or if a accounting and auditing differences of opinion cannot be reconciled. Doubts concerning whether the client-auditor relationship should be continued must be promptly discussed with the director of accounting and auditing.
d.Through our continuing employee evaluation and counseling program and through the quality control review procedures as established by the firm, educational needs are reviewed and formal staff training programs modified to accommodate changing needs. At the conclusion of practice office reviews, apparent accounting and auditing deficiencies are summarized and reported to the firm’s director of personnel.
e.Individual partners submit the nominations of those persons whom the wish to be considered for partner. To become a partner, an individual must have exhibited a high degree of technical competence; must possess integrity, motivation, and judgment; and must have a desire to help the firm progress through the efficient dispatch of the job responsibilities to which he or she is assigned.
- 1 0 年前最佳解答
A..雇員不會有任何直接或間接金融權益, 協會,或關係(例如, 一個近親服務一個客戶在也許是有害的對公司的最大興趣的政策制定容量不否則被透露。
D..通過我們繼續的雇員評估和建議的節目和通過質量管理回顧規程依照由企業建立, 教育需要被回顧並且正式人員培訓節目被修改容納改變的需要。在實踐辦公室回顧結論, 明顯的會計和驗核缺乏被總結和向人員的公司的主任報告。
E..各自的夥伴遞交願望被考慮為夥伴那些人的提名。成為夥伴, 個體一定陳列高度技術能力; 必須擁有正直、刺激, 和評斷; 並且必須有慾望幫助牢固的進展通過他或她被分配工作責任的高效率的急件到。