ACCA_F8_讲义session3 .pdf

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1、财华国际教育中心ACCAF8AuditandAssuranceSESSION2THEREGULATORYENVIRONMENTandPROFESSIONALETHICs章前导引在本章中我们要学习到作为审计师，相关的资格以及聘用和解聘的程序。其中最为重要的就是有关于审计师职业道德方面的准则，有关于这个考点，基本上是每年考查一次，所以我们在讲义中对于这个问题给了很详细的介绍，学员应当把这一章内容好好总结，如果出现，必然属于我们F8考试中的容易得分的点！THEREGULATORYENVIRONMENTWHOMAYACTASAUDITOR?Eligibilityasanext

2、ernalauditormembershipofanappropriateprofessionalbodyacademicandprofessionalqualificationssufficientperiodofpracticalexperience`fitandproper`statusHOWAREAUDITORSAPPOINTEDANDREMOVED?1)AppointmentBytheshareholders:Atthecompany'sannualgeneralmeeting(AGM);Auditorwouldnormallyholdoffic

3、euntiltheconclusionofthenextAGM;Bythedirectors：AppointthefirstauditoruntiltheendofthefirstAGM;2)RemovalTheauthorityforremovingauditorslieswiththeshareholders,notthedirectors.Theshareholdersmayremovetheauditorsbyordinaryresolutionwithspecialnotice.Noticeoftheresolutionmustbesenttotheau

4、ditorAuditorscanmakeawrittenstatementofthecircumstancestothecompany’sregisteredofficeorastatementthattherearenosuchcircumstances.AuditorsalsohavetherighttospeakatthegeneralmeetingTheincomingauditorrequiresa75%majorityoftheshareholderstobeappointed.3)ResignationAuditorsmustprovidethec

5、ompanywithwrittennoticeoftheirtoresign.Onreceiptofsuchanoticethedirectorsmustcallageneralmeetingassoonaspossible.Theresignationtakeseffectatthegeneralmeetingupontheappointmentofanotherauditor.Theauditormustgivestatementofthecircumstancesconnectedwiththeresignationorastatementthattherear

6、enosuchcircumstances.Unlessthereissuchastatementtheauditor’sresignationisnoteffective.1TEL：65648112www.chgjedu.comFAX：65648112-604财华国际教育中心ACCAF8AuditandAssurancePROFESSIONALETHICsTHEIFAC&ACCACODESOFETHICSANDCONDUCTBoththeIFACandACCAcodeshavedevelopeda'principlesapproach’ratherthana'rule

7、sbased'approachtoethicalprofessionalbehavior.1.FundamentalprinciplesIntegrityObjectivityProfessionalcompetence&DuecareConfidentialityProfessionalbehavior这五个最基本的职业道德准则，在新大纲变化以来，曾经在第二题的基本概念中出现过，让你简单的阐述Fundamentalprinciples，当年很多考生因为没有记忆，所以这道题的得分率并不高Theformaldefinitionsofthefu