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Business advice to audit clients

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Business advice to audit clients

  • This topic has 1 reply, 2 voices, and was last updated 9 months ago by Kim Smith.
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  • November 1, 2021 at 1:32 pm #639675
    Noah098
    • Topics: 936
    • Replies: 352
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    Offering business advice to audit clients creates a potential self?review threat to objectivity. It depends on the sort of advice offered but it is possible that the auditor in consequent years may have to audit aspects of the business affected by the advice given. This would be particularly relevant if the practitioner provided advice with regard to systems design.

    maam apart from systems design can you give examples of other business advices that could potentially cause self review threat?

    Many thanks in advance:)

    November 1, 2021 at 1:52 pm #639677
    Kim Smith
    Keymaster
    • Topics: 91
    • Replies: 6230
    • ☆☆☆☆☆

    Any advice might be described generally as “business advice”. Advice on corporate governance, treasury management (implications for IFRS 9), company secretarial/admin (statutory filing dates, etc), tax, legal/corporate finance (mergers, acquisitions, due diligence, restructuring) …

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