- 5 Marks
AA – Dec 2022 – L2 – Q2c – Professional and Ethical Considerations
Describes the five procedures an auditor must follow to comply with legal and professional requirements before accepting an audit engagement.
Question
You have been nominated as an Auditor to replace a professional colleague who is retiring from an engagement after having served the mandatory period of six years as required by statute.
Required:
Describe FIVE (5) procedures you should follow to fulfill the legal and professional requirements for the acceptance of the engagement.
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