[jennesa]

Hi, Kim. Thank you for your sharing, your opinion cleared my confusion. 🙂

[jennesa]

Hi, i was advised by my tutor to start with the question that give me highest confidence. it always fine not to start with question 1 but have to make sure you have enough time to go back to question 1, and do remember don’t overwrite the answer as time is crucial for the paper.

pertaining to your 2nd question, please let me share what i have learned. The Code states that the audit firm shall not provide the following recruiting services with respect to a director or senior management in accounting or finance as it will create self-interest and familiarity threat.

– Searching for or seeking out candidates for such position;
– Undertaking reference checks of prospective candidates for such positions.

But the audit firm is able to provide services such as reviewing the professional qualifications of a number of applicants and providing advice on their suitability for the post.

And most importantly, the firm shall not assume management responsibilities, including acting as a negotiator on the audit client’s behalf and the hiring decision should be left to the audit client.

Hope it helps.

Good luck!

[Author]

Posts