Familiarity threats（親密關(guān)系威脅）是什么_2021年ACCA考試AA知識點
學習不是一蹴而就的，要不斷的積累知識，一點點進步，東奧小編今天為大家準備了2021年ACCA考試AA科目知識點，希望大家能夠認真學習。
【內(nèi)容導航】
Familiarity threats 親密關(guān)系威脅
【知識點】
Familiarity threats 親密關(guān)系威脅
Familiarity threats 親密關(guān)系威脅
Because of a close relationship, members become too sympathetic to the interests of others, such as:
(1) Family and personal relationships between the clients and firms.
(2) Long association with a client.
There is a substantial risk of loss of professional skepticism in such circumstances.
Family and other personal relationships
A familiarity threat may occur when:
A member of the engagement team has a family or personal relationship with someone at the client who is able to exert significant influence over the FS.
Safeguards:
Remove the individual from the engagement team.
Structure the team so that the individual does not deal with matters that are the responsibility of the family member.
Second partner review.
Long association of senior personnel
ACCA requires:
① For public interest entities
If an individual is a key audit partner for seven years, they must be rotated off the audit for two years.
During this time, they cannot:
Be on the audit team.
Consult with the audit team or the client on any issues that may affect the engagement.
The key audit partner can remain on the audit for an additional year, making eight years in total, if:
Key partner is particularly beneficial to audit quality.
There is some unforeseen circumstances such as the intended engagement partner becoming seriously ill.
② For non-public interest entities
The seven-year limit still applies.
If the individual has served the audit client as a key audit partner for six or more years when the client becomes a public interest entity, the partner may continue to serve for a maximum of two additional years before rotating off the engagement.
Safeguards:
Rotating senior staff off the assurance team.
Obtaining second partner reviews.
Regular independent internal or external quality reviews of the engagement.
陽光總在風雨后，要相信有彩虹。希望大家能夠堅持備考，用心學習，多讀多看，爭取順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第11講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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