chapter3professionalethicsandcodesofconduct-資料下載頁
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【正文】 eration concerning the auditor’s appointment a member of the profession who is asked to accept nomination as auditor should, where applicable, request the prospective client’s permission to municate with the present auditor professional etiquette letter ethical statement on fees P52 ownership of books and working papers when there are changes in professional appointments, auditors should return to the client all of the books and papers belonging to the client the auditor may wish to exercise a lien over books and papers where fees are unpaid 9 letter of engagement the letter of engagement it sets out the terms of the engagement, forms the basis of the contract and aims to avoid any misunderstanding about what the work involves new engagement the stages to accept a new engagement recurring engagement change the engagement letter when the nature of the engagement is changed , before the pletion of the engagement illustration of a letter of engagement
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