利益冲突是什么_2024年ACCA考试AA知识点

不为模糊不清的未来担忧，只为清清楚楚的现在努力。2024年acca备考正在火热进行中，东奥小编为大家整理了关于acca考试相关知识点，赶快来看一下吧。

Conflicts of interest 利益冲突

【内容导航】

Conflicts of interest-利益冲突

【知识点】

Conflicts of interest-利益冲突

A conflict of interest creates threats to compliance with the principle of objectivity and might create threats to compliance with the other fundamental principles. Such threats might be created when auditors act for two companies who are in direct competition with each other and particularly when the auditors have access to confidential information about these clients.

Procedures applied to mitigate threat:

• Both the company and its competitor should be notified that the firm would be acting as auditors for each company and consent obtained

• Advising one or both clients to seek additional independent advice

• The use of separate engagement teams, with different engagement partners and team members; once an employee has worked on one audit, then they would be prevented from being on the audit of the competitor for a period of time

• Procedures to prevent access to information, for example, strict physical separation of both teams, confidential and secure data filing

• Clear guidelines for members of each engagement team on issues of security and confidentiality

• Potentially the use of confidentiality agreements signed by employees and partners of the firm

• Regular monitoring of the application of the above safeguards by a senior individual in the firm not involved in either audit

以上就是为大家整理的acca考试相关知识点，2024年3月acca考试在即，同学们要抓紧时间复习。

注：以上内容来自Ivan Yang老师23年基础精修班第11讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)