Αποτελέσματα Αναζήτησης
1 Οκτ 2021 · This paper examines the association between the length of the cooling-off period and audit quality: (1) when partners rotate back and (2) during the cooling-off period, ahead of an extension...
The reviewer needs to consider whether the audit team has applied appropriate professional scepticism. A two-year cooling off period is required before an audit engagement partner can act as a reviewer for their former client.
17 Δεκ 2018 · Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back. Within the context of a proposed extension to the minimum cooling-off period, we examine the association between the length of the cooling-off period and audit quality.
18 Οκτ 2019 · This chapter discusses how the objective of the auditing section of the guide is to assist the independent auditor in auditing the financial statements of entities in the construction industry.
We recognize that, especially for smaller firms, requiring a two-year cooling-off period may mean that the firm would need to engage engagement quality reviewers from outside the firm. The cooling-off period may also be viewed by some as a
17 Δεκ 2018 · Integrated within MPR requirements, minimum cooling-off periods regulate audit quality at the time of a rotation-back. Within the context of a proposed extension to the minimum cooling-off period, we examine the association between the length of the cooling-off period and audit quality.
In this Audit insights: construction report, auditors with many years’ experience of independently examining and auditing construction firms have returned to look again at the sector five years after we published their first report.
