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Comment on the independence and objectivity the audit firm in each of the above cases, and advise the action to be taken by the audit firm (where necessary).

1. All partners are not required to comply with the guidelines on professional ethics because they are not staff buy are employers. Partners can thus invest in the shares of the audit clients.

1 個解答

  • 1 十年前


    audit firms are partnership

    which means they are the boss of the firm

    on the other hand the auditors who sign off the audit report

    and take up the audit engagement

    as long as they are auditors ,

    and have knowledage on the audit reports or any client details ,

    they have to comply with the guidelines on professional ethics

    Partners as they are part of the firm ( so they have knowledage of all audit reports)

    they CANNOT invest on shares of audit clients

    since they might have knowledage through the report

    of the clients' financial conditions

    ( eg. if they know this client is going to be bankrupt soon so they may be able to sell off the shares asap to advoid loss )

    so there will probably be biased towards the report since at the end

    partners are the bosses as well as the auditors

    they can do anything if they want~

    thus according to the ethics guidelines they CANNOT do ANYTHING with relation

    to the clients' firm

    資料來源: my audit knowledage