REPORT WRITING & INDEPENDENT REVIEW
[Pages:82]REPORT WRITING & INDEPENDENT REVIEW
1
PRESENTED BY FAITH NGWENYA TECHNICAL & STANDARDS SERVICES EXECUTIVE
REPORT WRITING - CPD 2017
Professional Accountant
2
REPORT WRITING - CPD 2017
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QUALITY CONTROL ISQC 1
Monitoring
Engagement performance
Human Resources .
Acceptance and continuance
REPORT WRITING - CPD 2017
ISQC 1
Leadership responsibilities Ethical requirements
4
ISQC 1 RISK AND COMPLIANCE
Leadership responsibility
Policies and procedures not documented
No on -going review of policies and procedures No cold file reviews (audit)
-Lack of supervision and control -Methodology (audit) not effective
Monitoring
Independence & ethical
requirements
Non-compliance with ISQC1
Engagement performance
Client acceptance & continuance
Human Resources
- Independence declaration from staff not obtained - Register of identified threats & safeguards not maintained
- No integrity checks plus client identification - Procedures not do- cumented - Engagement letters not issued
- References noRtEPoObRtTaWinReITIdNGfo-rCnPDew201s7taff -Fit and proper declarations not obtained
- Insufficient training on ISA/IFRS and record keeping
5 Leadership responsibility
REPORT WRITING - CPD 2017
Organisation structure
Enforcement of policies
Setting tone from the top
Leadership responsibility
Communicate with staff
Document policies & procedures
Establish policies & procedures
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SETTING TONE AT THE TOP
Commitment to continuous improvement
Performance of effective &
efficient reviews
REPORT WRITING - CPD 2017
Associate with right
clients
Tone at the top
Commitment to technical excellence & quality
Clear standards &
robust processes
Recruitment of skilled & competent
staff
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ETHICAL REQUIREMENTS
Code of Conduct
Ethical dilemma procedures
REPORT WRITING - CPD 2017
Independence
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Independence of record keeping and compilation
INDEPENDENCE
Compilation
Independence of Decision making
Independent review
Audit
Independent of business entity
REPORT WRITING - CPD 2017
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