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Dec 2014 ques 4b

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Dec 2014 ques 4b

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle.
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  • March 1, 2018 at 3:51 pm #439576
    nari
    Member
    • Topics: 261
    • Replies: 176
    • ☆☆☆

    Hello

    In this answer i noticed that a suggested safeguard was “Have a professional accountant who was not a member of the team review the work of senior personnel”

    My questions is why would it be suggested that an accountant review audit work? Auditors would have knowledge of ISAs and IFRS while accountants more focus on IFRS as opposed to ISAs.

    March 1, 2018 at 5:09 pm #439597
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    Am I correct in thinking that you are aiming to become an ACCA qualified accountant?

    All your fellow students employed by accountancy firms and working within the audit department are also aiming to qualify as accountants

    And many of the partners in audit firms are also qualified accountants

    There is no separate qualification as an external auditor (internal auditors have there own institute and qualification)

    From the national careers service of the UK government webpage

    https://nationalcareersservice.direct.gov.uk/job-profiles/auditor

    “To be an external auditor, you’ll need to be a qualified chartered accountant with membership of one of the following professional bodies:

    Association of Chartered Certified Accountants (ACCA)
    Institute of Chartered Accountants in England and Wales (ICAEW)
    Association of International Accountants (AIA)”

    OK?

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