Question Tag: Ethical considerations

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FM – May 2023 – L3 – Q1a – Business Valuation Techniques

Evaluate ZL's valuation using multiple methods and recommend whether KK should acquire ZL. Discuss takeover regulation factors.

Question

KK, a company quoted on the Stock Exchange, has cash balance of ₦230 million which are currently invested in short-term money market deposits. The cash is intended to be used primarily for strategic acquisitions, and the company has formed an acquisition committee with a remit to identify possible acquisition targets. The committee has suggested the purchase of ZL, a company in a different industry that is quoted on the AIM (Alternative Investment Market). Although ZL is quoted, approximately 50% of its shares are still owned by three directors. These directors have stated that they might be prepared to recommend the sale of ZL, but they consider that its shares are worth ₦220 million in total.

Summarised financial data:

Economic data:

Risk-free rate of return: 6% p.a.
Market return: 14% p.a.
Inflation rate: 2.4% p.a., expected to remain stable.

Expected effects of the acquisition:

50 employees of ZL would immediately be made redundant at an after-tax cost of ₦12 million. Pre-tax annual wage savings are expected to be ₦7.50 million (at current prices) for the foreseeable future.
Some land and buildings of ZL would be sold for ₦8 million (after tax).
Pre-tax advertising and distribution savings of ₦1.50 million per year (at current prices) would be possible.
The three existing directors of ZL would each be paid ₦1 million per year for three years for consultancy services. This amount would not increase with inflation.

Required:

a. Calculate the value of ZL based upon:
i. The use of comparative P/E ratios (3 Marks)
ii. The dividend valuation model (4 Marks)
iii. The present value of relevant operating cash flows over a 10-year period (10 Marks)
iv. Provide an evaluation of each of the three valuation methods in (i) to (iii) above. (7 Marks)
v. Recommend whether KK should go ahead with the offer for ZL. (2 Marks)

Answer

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Tags: Consolidated Statement of Financial Position, Ethical considerations, Goodwill, Non-Controlling Interest, Pension obligations
Level: Level 3

Topic: Business Valuation Techniques

SCS – May 2020 – L3 – Q8 – Identifying and assessing risk

Provide a recommendation on whether Customer Focused Ltd should accept Look and Like Ltd’s proposal, with supporting reasons.

Question

Customer Focused Ltd has received a proposal from a potential supplier, Look and Like
Ltd, to provide fresh produce (Exhibit 2a) and is considering whether to accept. Kpakpo
Armah has written a note (Exhibit 2b) about Look and Like Ltd.
Required:
Using the information available, including information you feel relevant from your answer
to Section A:

Provide a recommendation, with reasons, as to whether the proposed contract should be accepted.

Answer

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Tags: Contract Risks, Ethical considerations, Financial Impact, Recommendation
Level: Level 3

Topic: Identifying and assessing risk
Series: MAY 2020

AA – July 2023 – L2 – Q2b – Professional and Ethical Considerations

Safeguards to be applied by an auditor in various relationships with clients.

Question

b) What are the safeguards to be applied by an auditor in relation to the following?
i) Financial interest in the client.
ii) Loans and Guarantees to or from the client.
iii) Business relationship with the client.
iv) Family and personal relationship with the client.
v) Employment with an Assurance Client. (5 marks)

Answer

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Tags: Auditor Independence, Auditor Relationships, Ethical considerations, Safeguards
Level: Level 2

Topic: Professional and Ethical Considerations
Series: JULY 2023

AA – Nov 2023 – L2 – Q2b – Professional and Ethical Considerations, Audit and Assurance Risk Environment

This question discusses five key factors to consider before accepting an audit engagement.

Question

Afrak and Associates is an Audit Firm that has been providing audit and assurance services for over 20 years. The firm has recently received a request from a new client, XYZ Ltd., to provide audit services. The audit engagement will cover the financial statements for the year ended December 31, 2022.

Required:
Explain FIVE (5) factors Afrak and Associates must consider prior to accepting the audit engagement, paying attention to, risk areas that may give rise to liability, including fraud, error, and non-compliance.
(10 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Audit Engagement, Audit Risk, Client Acceptance, Ethical considerations, Fraud risk
Level: Level 2

Topic: Audit and Assurance Risk Environment, Professional and Ethical Considerations
Series: NOV 2023

AA – Mar 2023 – L2 – Q2a – Professional and Ethical Considerations

Identify factors to consider before accepting a client for an audit engagement.

Question

M&G Chartered Accountants has been presented with two potential clients. They have written to the firm to appoint them as their external auditors.

Required:
State FIVE (5) factors you will take into consideration before making this client acceptance decision.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Audit Engagement, Client Acceptance, Ethical considerations, ICAG Act
Level: Level 2

Topic: Professional and Ethical Considerations
Series: MAR 2023

CSEG – Nov 2015 – L2 – Q2b – Business ethics

Compare and contrast the stakeholder and shareholder approaches to corporate governance.

Question

There is an ongoing debate about the relative merits of the stakeholder approach versus the shareholder approach to corporate governance.

Required:

Compare and contrast the stakeholder approach and the shareholder approach to corporate governance. (10 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Corporate Governance, Ethical considerations, Governance Models, Shareholder Theory, Stakeholder Theory
Level: Level 2

Topic: Business ethics
Series: NOV 2015

AAA – March 2023 – L3 – Q1b – Professional responsibility and liability, The audit approach

Discuss the ethical issues and other matters to consider before accepting Kita Ltd as a client.

Question

You are a Senior manager in Bintu & Associates, a firm of Chartered Accountants which offers a range of assurance services. You are responsible for the audit of Mmatan Ltd, a company which provides approximately 10% of your firm’s practice income each year. The Finance Director of Mmatan Ltd has recently contacted you to provide information about another company, Kita Ltd, which is looking to appoint a provider of assurance services.

An extract from an email received from the Finance Director of Mmatan Ltd to you is stated below:

“One of my friends, Mr. Preprah, is the Managing Director of Kita Ltd, a small company which is seeking to expand in the next few years. I know that Mr. Preprah has approached the company’s bankers for GH¢6 million to finance the expansion. To support this loan application, Mr. Preprah will need to present its audited Financial Statements, hence the need for an Auditor immediately. Mr. Preprah is also in need of a firm to provide tax planning advice and also to prepare both the company’s and his personal tax computations for submission to the tax authorities. In this regard, I have asked Mr. Preprah to contact you, and I hope that Bintu & Associates will be able to provide these services to Kita Ltd for a low fee. If the fee you suggest is too high, and unacceptable to Mr. Preprah, then I will recommend that Mr. Preprah approaches Kwateng & Associates instead. Should the arrangement with Kita Ltd not go through, then Mmatan Ltd would also advise itself.”

Kwateng & Associates is a firm of Chartered Accountants which has an office in the same town as Bintu & Associates. The company is owner-managed, with Mr. Preprah’s family owning 90% of the share capital. Mr. Preprah is a director and majority shareholder of three other companies. An article in a newspaper from several years ago about Mr. Preprah indicated that one of his companies was once fined for a breach of employment law and that he had used money from one of the company’s pension funds to set up a business abroad, appointing his son as the Managing Director of that business.

Required:
Discuss the ethical issues and other matters which should be considered in relation to Bintu & Associates’s potential acceptance of Kita Ltd as its client. (10 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Audit and Assurance, Client Acceptance, Ethical considerations, ICAG
Level: Level 3

Topic: Professional responsibility and liability, The audit approach
Series: MAR 2023

AAA – May 2019 – L3 – Q2b Practice Management, Rules of Professional Conduct

Recommend safeguards necessary to eliminate or reduce threats associated with accepting new engagements.

Question

A Chartered Accountant in practice should agree to provide only those services that they are competent to perform. Before accepting a specific client engagement, they should consider whether acceptance would create any threats to compliance with the fundamental principles. A Chartered Accountant in practice should evaluate the significance of identified threats associated with an engagement; if they are other than clearly insignificant, safeguards should be applied as necessary to eliminate them or reduce them to an acceptable level.

Required:

Recommend FIVE (5) safeguards necessary to eliminate or reduce threats associated with accepting new engagements.

(5 marks)

Answer

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Tags: Engagement Acceptance, Ethical considerations, Professional competence, Safeguards
Level: Level 3

Topic: Practice management, Rules of professional conduct

AAA – May 2018 – L3 – Q2b – Practice management, Professional responsibility and liability

Discusses quality control standards for audit firms and the importance of procedures before accepting audit appointments.

Question

i) The quality control standard for firms, ISQC 1: Quality control for firms that perform audits and reviews of financial statements and other assurance services engagements sets out standards and guidance that helps firms to comply with ethical, professional and legal requirements in the performance of audit and other professional assignments for the public.
Required:
At the firm level, recommend the elements that should be included in an audit firm’s system of Quality Control. (5 marks)

ii) You are a partner in Nii and Nana Associates, a firm of Chartered Accountants. You have just been nominated for the audit of Wine and Dine Ltd., a catering company in the twin-city. The company and its officers are not known to the firm. The company has just been incorporated and has not previously had an audit. You are about ready to accept the nomination.
Required:
Discuss why it is important for auditors to carry out procedures before accepting nomination for appointments. (5 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Auditor appointment, Due diligence, Ethical considerations, ISQC 1, Quality control
Level: Level 3

Topic: Practice management, Professional responsibility and liability
Series: MAY 2018

AAA – Nov 2015 – L3 – Q3 – Assurance services

This question addresses the considerations before accepting an engagement to review prospective financial information and the reporting requirements thereafter.

Question

You are a manager in BS Cipax, a medium-sized firm which offers a range of services to audit and non-audit clients. You have been asked to consider a potential engagement to review and provide a report on the prospective financial information of Filtane Limited, a company which has been an audit client of BS Cipax for six years. The audit of the financial statements for the year ended 31 August 2015 has been completed and your firm issued an unmodified report. Filtane Limited operates a chain of fashion stores across the country.

Currently its merchandise are out of date and it sells clothing which do not reflect the latest and in mode fashion labels which are becoming more popular especially with the youth. Management is planning to revamp its image and stock the latest fashion in Africa and across the other continents. It also intends to invest in the latest technologies to include online real time trading on the internet order to attract more customers, especially the up-and-coming youth, trendy middle-aged persons and even those far from its shops by attracting them to shop over the internet. The company has sufficient cash to fund half of the necessary capital expenditure, and has approached its bank, Boafo Bank Limited, with a loan application of GHS32 million for the remainder of the funds required. Most of the cash will be used to invest in acquiring inventory and the technology for ensuring secure and safe online trading. The remaining cash will be used for refurbishment of the shops. Management had informed the Audit team, in the invitation to start the audit, of its intention to use the audited financial statements as the basis for preparing the prospective financial information to be used to seek for the loan from Boafo Bank Limited. The draft forecast statements of profit or loss for the years ending 31 August 2016 and 2017 are shown below, along with the key assumptions which have been used in their preparation. The audited statement of profit or loss for the year ended 31 August 2015 is also shown below.

The forecast has been prepared for use by the bank in making its lending decision, and was to be accompanied by other prospective financial information including a forecast statement of cash flows. Note 1: The forecast increase in revenue is based on the following assumptions:
(i) All shops will be stocked with new modern and in mode fashion to attract new customers to the shops and many persons who don’t live in the vicinity of the shops will also be attracted through online shopping by December, 2015.
(ii) Prices will increase by an average of 25% in December 2015.
Note 2: Operating expenses include mainly staff costs, depreciation of property and fittings, and repairs and maintenance to the shop fittings and equipment as well as ensuring continuous safe and secure on-line shopping.

Required:

a) i) Explain the matters to be considered by BS Cipax before accepting the engagement to review and report on the prospective financial information of Filtane Limited. (5 marks)

ii) Assuming the engagement is accepted, and the results of the examination procedures show that the prospective financial information have been prepared in accordance with the assumptions and appear reasonable, discuss the issues that will be in the report your firm will issue in respect of the forecast statement of profit or loss. (8 marks)

b) Boafo Bank Limited gave the loan to Filtane Limited on 15 October 2015, and a review of the first six months of operation in May 2016 of the new shops revealed that the company was not doing well and could not pay the first installment for the loan from Boafo Bank Limited. Further investigation revealed that the audited financial statements signed by BS Cipax, which showed a profit of GHS20.2M, should have been of a loss of GHS4.3M.

Boafo Bank Limited has indicated its intention to sue your firm for negligence on the basis that it placed reliance on the financial statements audited by your firm.

Required:

Comment on the matters that you should consider in deciding whether your firm will contest the matter in court or seek an out-of-court settlement with the bank. (7 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Assurance engagements, Ethical considerations, Prospective financial information, Reporting
Level: Level 3

Topic: Assurance services, Professional responsibility and liability
Series: NOV 2015

FM – May 2023 – L3 – Q1a – Business Valuation Techniques

Evaluate ZL's valuation using multiple methods and recommend whether KK should acquire ZL. Discuss takeover regulation factors.

Question

Summarised financial data:

Economic data:

Risk-free rate of return: 6% p.a.
Market return: 14% p.a.
Inflation rate: 2.4% p.a., expected to remain stable.

Expected effects of the acquisition:

50 employees of ZL would immediately be made redundant at an after-tax cost of ₦12 million. Pre-tax annual wage savings are expected to be ₦7.50 million (at current prices) for the foreseeable future.
Some land and buildings of ZL would be sold for ₦8 million (after tax).
Pre-tax advertising and distribution savings of ₦1.50 million per year (at current prices) would be possible.
The three existing directors of ZL would each be paid ₦1 million per year for three years for consultancy services. This amount would not increase with inflation.

Required:

Answer

Find Related Questions by Tags, levels, etc.

Tags: Consolidated Statement of Financial Position, Ethical considerations, Goodwill, Non-Controlling Interest, Pension obligations
Level: Level 3

Topic: Business Valuation Techniques

SCS – May 2020 – L3 – Q8 – Identifying and assessing risk

Provide a recommendation on whether Customer Focused Ltd should accept Look and Like Ltd’s proposal, with supporting reasons.

Question

Provide a recommendation, with reasons, as to whether the proposed contract should be accepted.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Contract Risks, Ethical considerations, Financial Impact, Recommendation
Level: Level 3

Topic: Identifying and assessing risk
Series: MAY 2020

AA – July 2023 – L2 – Q2b – Professional and Ethical Considerations

Safeguards to be applied by an auditor in various relationships with clients.

Question

Answer

Find Related Questions by Tags, levels, etc.

Tags: Auditor Independence, Auditor Relationships, Ethical considerations, Safeguards
Level: Level 2

Topic: Professional and Ethical Considerations
Series: JULY 2023

AA – Nov 2023 – L2 – Q2b – Professional and Ethical Considerations, Audit and Assurance Risk Environment

This question discusses five key factors to consider before accepting an audit engagement.

Question

Answer

Find Related Questions by Tags, levels, etc.

Tags: Audit Engagement, Audit Risk, Client Acceptance, Ethical considerations, Fraud risk
Level: Level 2

Topic: Audit and Assurance Risk Environment, Professional and Ethical Considerations
Series: NOV 2023

AA – Mar 2023 – L2 – Q2a – Professional and Ethical Considerations

Identify factors to consider before accepting a client for an audit engagement.

Question

M&G Chartered Accountants has been presented with two potential clients. They have written to the firm to appoint them as their external auditors.

Required:
State FIVE (5) factors you will take into consideration before making this client acceptance decision.

Answer

Find Related Questions by Tags, levels, etc.

Tags: Audit Engagement, Client Acceptance, Ethical considerations, ICAG Act
Level: Level 2

Topic: Professional and Ethical Considerations
Series: MAR 2023

CSEG – Nov 2015 – L2 – Q2b – Business ethics

Compare and contrast the stakeholder and shareholder approaches to corporate governance.

Question

There is an ongoing debate about the relative merits of the stakeholder approach versus the shareholder approach to corporate governance.

Required:

Compare and contrast the stakeholder approach and the shareholder approach to corporate governance. (10 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Corporate Governance, Ethical considerations, Governance Models, Shareholder Theory, Stakeholder Theory
Level: Level 2

Topic: Business ethics
Series: NOV 2015

AAA – March 2023 – L3 – Q1b – Professional responsibility and liability, The audit approach

Discuss the ethical issues and other matters to consider before accepting Kita Ltd as a client.

Question

An extract from an email received from the Finance Director of Mmatan Ltd to you is stated below:

“One of my friends, Mr. Preprah, is the Managing Director of Kita Ltd, a small company which is seeking to expand in the next few years. I know that Mr. Preprah has approached the company’s bankers for GH¢6 million to finance the expansion. To support this loan application, Mr. Preprah will need to present its audited Financial Statements, hence the need for an Auditor immediately. Mr. Preprah is also in need of a firm to provide tax planning advice and also to prepare both the company’s and his personal tax computations for submission to the tax authorities. In this regard, I have asked Mr. Preprah to contact you, and I hope that Bintu & Associates will be able to provide these services to Kita Ltd for a low fee. If the fee you suggest is too high, and unacceptable to Mr. Preprah, then I will recommend that Mr. Preprah approaches Kwateng & Associates instead. Should the arrangement with Kita Ltd not go through, then Mmatan Ltd would also advise itself.”

Required:
Discuss the ethical issues and other matters which should be considered in relation to Bintu & Associates’s potential acceptance of Kita Ltd as its client. (10 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Audit and Assurance, Client Acceptance, Ethical considerations, ICAG
Level: Level 3

Topic: Professional responsibility and liability, The audit approach
Series: MAR 2023

AAA – May 2019 – L3 – Q2b Practice Management, Rules of Professional Conduct

Recommend safeguards necessary to eliminate or reduce threats associated with accepting new engagements.

Question

Required:

Recommend FIVE (5) safeguards necessary to eliminate or reduce threats associated with accepting new engagements.

(5 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Engagement Acceptance, Ethical considerations, Professional competence, Safeguards
Level: Level 3

Topic: Practice management, Rules of professional conduct

AAA – May 2018 – L3 – Q2b – Practice management, Professional responsibility and liability

Discusses quality control standards for audit firms and the importance of procedures before accepting audit appointments.

Question

Answer

Find Related Questions by Tags, levels, etc.

Tags: Auditor appointment, Due diligence, Ethical considerations, ISQC 1, Quality control
Level: Level 3

Topic: Practice management, Professional responsibility and liability
Series: MAY 2018

AAA – Nov 2015 – L3 – Q3 – Assurance services

This question addresses the considerations before accepting an engagement to review prospective financial information and the reporting requirements thereafter.

Question

Required:

a) i) Explain the matters to be considered by BS Cipax before accepting the engagement to review and report on the prospective financial information of Filtane Limited. (5 marks)

Boafo Bank Limited has indicated its intention to sue your firm for negligence on the basis that it placed reliance on the financial statements audited by your firm.

Required:

Comment on the matters that you should consider in deciding whether your firm will contest the matter in court or seek an out-of-court settlement with the bank. (7 marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Assurance engagements, Ethical considerations, Prospective financial information, Reporting
Level: Level 3

Topic: Assurance services, Professional responsibility and liability
Series: NOV 2015

Question Tag: Ethical considerations

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FM – May 2023 – L3 – Q1a – Business Valuation Techniques

Evaluate ZL's valuation using multiple methods and recommend whether KK should acquire ZL. Discuss takeover regulation factors.

Summarised financial data:

Economic data:

Expected effects of the acquisition:

Required:

You're reporting an error for "FM – May 2023 – L3 – Q1a – Business Valuation Techniques"

SCS – May 2020 – L3 – Q8 – Identifying and assessing risk

Provide a recommendation on whether Customer Focused Ltd should accept Look and Like Ltd’s proposal, with supporting reasons.

You're reporting an error for "SCS – May 2020 – L3 – Q8 – Identifying and assessing risk"

AA – July 2023 – L2 – Q2b – Professional and Ethical Considerations

Safeguards to be applied by an auditor in various relationships with clients.

You're reporting an error for "AA – July 2023 – L2 – Q2b – Professional and Ethical Considerations"

AA – Nov 2023 – L2 – Q2b – Professional and Ethical Considerations, Audit and Assurance Risk Environment

This question discusses five key factors to consider before accepting an audit engagement.

You're reporting an error for "AA – Nov 2023 – L2 – Q2b – Professional and Ethical Considerations, Audit and Assurance Risk Environment"

AA – Mar 2023 – L2 – Q2a – Professional and Ethical Considerations

Identify factors to consider before accepting a client for an audit engagement.

You're reporting an error for "AA – Mar 2023 – L2 – Q2a – Professional and Ethical Considerations"

CSEG – Nov 2015 – L2 – Q2b – Business ethics

Compare and contrast the stakeholder and shareholder approaches to corporate governance.

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AAA – March 2023 – L3 – Q1b – Professional responsibility and liability, The audit approach

Discuss the ethical issues and other matters to consider before accepting Kita Ltd as a client.

You're reporting an error for "AAA – March 2023 – L3 – Q1b – Professional responsibility and liability, The audit approach"

AAA – May 2019 – L3 – Q2b Practice Management, Rules of Professional Conduct

Recommend safeguards necessary to eliminate or reduce threats associated with accepting new engagements.

You're reporting an error for "AAA – May 2019 – L3 – Q2b Practice Management, Rules of Professional Conduct"

AAA – May 2018 – L3 – Q2b – Practice management, Professional responsibility and liability

Discusses quality control standards for audit firms and the importance of procedures before accepting audit appointments.

You're reporting an error for "AAA – May 2018 – L3 – Q2b – Practice management, Professional responsibility and liability"

AAA – Nov 2015 – L3 – Q3 – Assurance services

This question addresses the considerations before accepting an engagement to review prospective financial information and the reporting requirements thereafter.

You're reporting an error for "AAA – Nov 2015 – L3 – Q3 – Assurance services"

FM – May 2023 – L3 – Q1a – Business Valuation Techniques

Evaluate ZL's valuation using multiple methods and recommend whether KK should acquire ZL. Discuss takeover regulation factors.

Summarised financial data:

Economic data:

Expected effects of the acquisition:

Required:

You're reporting an error for "FM – May 2023 – L3 – Q1a – Business Valuation Techniques"

SCS – May 2020 – L3 – Q8 – Identifying and assessing risk

Provide a recommendation on whether Customer Focused Ltd should accept Look and Like Ltd’s proposal, with supporting reasons.

You're reporting an error for "SCS – May 2020 – L3 – Q8 – Identifying and assessing risk"

AA – July 2023 – L2 – Q2b – Professional and Ethical Considerations

Safeguards to be applied by an auditor in various relationships with clients.

You're reporting an error for "AA – July 2023 – L2 – Q2b – Professional and Ethical Considerations"

AA – Nov 2023 – L2 – Q2b – Professional and Ethical Considerations, Audit and Assurance Risk Environment

This question discusses five key factors to consider before accepting an audit engagement.

You're reporting an error for "AA – Nov 2023 – L2 – Q2b – Professional and Ethical Considerations, Audit and Assurance Risk Environment"

AA – Mar 2023 – L2 – Q2a – Professional and Ethical Considerations

Identify factors to consider before accepting a client for an audit engagement.

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CSEG – Nov 2015 – L2 – Q2b – Business ethics

Compare and contrast the stakeholder and shareholder approaches to corporate governance.

You're reporting an error for "CSEG – Nov 2015 – L2 – Q2b – Business ethics"

AAA – March 2023 – L3 – Q1b – Professional responsibility and liability, The audit approach

Discuss the ethical issues and other matters to consider before accepting Kita Ltd as a client.

You're reporting an error for "AAA – March 2023 – L3 – Q1b – Professional responsibility and liability, The audit approach"

AAA – May 2019 – L3 – Q2b Practice Management, Rules of Professional Conduct

Recommend safeguards necessary to eliminate or reduce threats associated with accepting new engagements.

You're reporting an error for "AAA – May 2019 – L3 – Q2b Practice Management, Rules of Professional Conduct"

AAA – May 2018 – L3 – Q2b – Practice management, Professional responsibility and liability

Discusses quality control standards for audit firms and the importance of procedures before accepting audit appointments.

You're reporting an error for "AAA – May 2018 – L3 – Q2b – Practice management, Professional responsibility and liability"

AAA – Nov 2015 – L3 – Q3 – Assurance services

This question addresses the considerations before accepting an engagement to review prospective financial information and the reporting requirements thereafter.

You're reporting an error for "AAA – Nov 2015 – L3 – Q3 – Assurance services"

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