Topic: Practice management

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  • 10 Marks

AAA – Nov 2016 – L3 – Q2a – Practice management | The audit approach

Discuss the quality control issues in an audit firm when key personnel changes occur and there are challenges in handling a major client.

a)

Nii Adjei & Associates is a firm of Chartered Accountants that provides various services (including Audit, Assurance, Tax, and Advisory services) to clients undertaking various services. Nii Adjei & Associates has offices in Accra, Tema, Koforidua, and Kumasi.

Owusu Mensah was the quality control partner of Nii Adjei & Associates. Owusu Mensah had started the implementation of an ethical compliance system for the assurance staff when he was involved in an accident on the Tema motorway on his way home and died. The said system required that staff should confirm in writing their compliance with the code of ethics of The Institute of Chartered Accountants (Ghana). Arrangement to get a replacement for Owusu Mensah had not been completed.

Osei Acquah was the engagement partner in charge of C. Kokuvi Ltd. (a major client that Nii Adjei & Associates provides audit service, preparation of tax computations, and other advisory services). Osei Acquah had an attack on his brain which resulted in a stroke. This forced Nii Adjei & Associates to engage Thomas Essien as the new engagement partner to take charge of the audit of C. Kokuvi Ltd. C. Kokuvi Ltd is not prepared to increase the audit fees from that of the previous year despite the fact that additional work has to be performed as a result of the introduction of a new computer system.

In addition, the starting date of the audit has been delayed as a result of problems with the new system.

Required:

Discuss any quality control issues identified in the above scenarios and recommend the action which should be taken by Nii Adjei and Associates. (10 marks)

Quality Control Issues

  1. Firm Culture
    • The International Standard on Quality Control (ISQC 1) requires that firms implement policies such that the internal culture of the firm emphasizes the importance of quality control. It is the leaders of the firm who are responsible for creating and maintaining this culture through actions and messages. The personnel responsible for establishing and maintaining the firm’s system of quality control must understand ISQC 1.
    • The partner responsible for quality control died and has not been replaced. While this may not have a direct impact on the audit of C. Kokuvi Ltd., the fact that there is no one responsible for quality control in the firm increases the risk that quality control deficiencies will go undetected.
    • The firm is under pressure to complete the audit and provide other services for the same fee as last year despite the fact that additional work will be required. There is a risk that quality will suffer as audit work will not be carried out as thoroughly as it should be in order to complete the work within budget. This problem is exacerbated by the potential lack of proper quality control review due to the death of the quality control partner.
    • Action: The quality control partner should be replaced as soon as possible. The budget for the audit of C. Kokuvi should be monitored carefully. The audit should be conducted properly and in accordance with ISAs. Any cost overruns should be discussed with the client and additional fees negotiated if necessary.
      (4 marks)
  2. Ethical Requirements
    • A firm should have procedures in place to ensure that staff is aware of ethical requirements and comply with these. In this case, the implementation of the system has not been completed. While members of staff who are members of a professional body should be aware of their responsibilities, they may not have all the relevant information to avoid an inadvertent breach of the regulations, for example, details of all companies who are clients of the firm.
    • Action: The implementation of the system started by the previous ethics partner should be completed.
      (3 marks)
  3. Monitoring
    • The fact that the audit partner (Thomas Essien) is new, and the previous partner is no longer with the firm increases the risk regarding audit monitoring. As the current audit partner is new, he will not have an extensive knowledge of the audit client initially. The tight deadline for the audit accentuates this problem.
    • Action: To decrease this risk, the audit partner must gain an understanding of the business in accordance with ISAs. If possible, it may be appropriate to retain the audit manager and audit senior from the previous year to aid continuity. Nii Adjei & Associates may also consider a second partner review to ensure that quality control standards have been maintained.
      (3 marks)
  • 10 Marks

AAA – Nov 2017 – L3 – Q2b – Practice Management, Audit Approach

Discuss the role of direction and supervision in ensuring quality control in an audit engagement.

Your assurance firm is currently auditing the financial statements of one of your major clients for the year 2016. As the engagement partner, you are concerned with the quality of the audit, so you want to comply with ISA 220: Quality control for an audit of financial statements.

Specifically, you want to ensure that the factors involved in engagement performance regarding direction, supervision, and review of the audit are properly considered. This would give you the assurance that the audit complies with professional standards and that any report issued would be appropriate in the circumstances.

Required:
i) Discuss the important role direction plays in engagement performance. (5 marks)

ii) Why is it important to supervise staff assigned to audit engagement? (5 marks)

i) Important Role of Direction in Engagement Performance:

  • Objective Setting:
    • Direction allows the engagement partner and audit manager to set clear objectives for the audit, ensuring that all team members understand the goals and what needs to be achieved.
  • Risk Identification:
    • It enables the identification of potential risks and problem areas that the audit team may encounter, providing guidance on how to address these risks.
  • Clarity and Coordination:
    • Direction ensures that each team member understands their specific responsibilities and how their work fits into the overall audit. This promotes coordination and minimizes duplication of efforts.
  • Provision of Resources:
    • Direction involves providing the audit team with the necessary resources, such as planning documents, audit programs, and access to key information, to perform their tasks effectively.
  • Enhanced Efficiency:
    • Clear direction reduces confusion and ambiguity, enabling the audit team to perform their tasks more efficiently and effectively, contributing to a higher quality audit.

(5 marks)

ii) Importance of Supervising Staff Assigned to Audit Engagement:

  • Monitoring Progress:
    • Supervision allows the engagement partner and audit manager to monitor the progress of the audit, ensuring that it is on track and that any issues are identified and addressed promptly.
  • Ensuring Compliance:
    • Through supervision, the engagement partner ensures that audit staff are complying with the audit plan, standards, and procedures, which is crucial for maintaining audit quality.
  • Problem Solving:
    • Supervision provides an opportunity for audit managers to identify and resolve problems that the audit team may encounter, such as difficulties in obtaining evidence or understanding complex issues.
  • Quality Assurance:
    • Regular supervision helps maintain the quality of the audit by ensuring that tasks are performed correctly and that any errors or omissions are corrected before they affect the final audit opinion.
  • Team Development:
    • Supervision also serves as a learning opportunity for less experienced audit staff, helping them develop their skills and understanding of audit processes, which contributes to the overall quality of the audit.

(5 marks)

  • 10 Marks

AAA – Mar 2024 – L3 – Q1b – The regulatory environment, Practice management, The audit approach

Discussion of issues with an audit engagement letter for Kumanji Ltd in accordance with ISA 210.

Ayesu & Associates, a reputable auditing firm, was approached by Kumanji Ltd to conduct an annual financial audit for the fiscal year ending December 31, 2023. Below is the audit engagement letter.

Re: Engagement Letter for the Audit of Financial Statements of Kumanji Ltd

We are pleased to confirm the terms of our engagement for the audit of your financial statements for the year ended December 31, 2023. This letter will serve as our agreement with Kumanji Ltd and outlines the scope of our services, responsibilities, and fee structure. Please review this letter carefully and let us know if you have any questions or concerns.

Audit Period: The audit will cover the financial statements of Kumanji Ltd for the fiscal year beginning January 1, 2023, and ending on March 31, 2023.

Audit Fees: Our fee structure will be based on a fixed fee of GH¢5,000 for the audit, payable in two installments. The first installment of GH¢2,500 will be due at the commencement of the audit, and the remaining GH¢2,500 will be due upon completion of the audit.

Timeline for Reporting: We will deliver the audit report and financial statements to you within two months after the conclusion of our fieldwork.

Conflicts of Interest: We do not anticipate any conflicts of interest that may affect our independence or objectivity during the audit. If any conflicts arise, we will address them promptly.

Audit Scope: We will perform audit procedures in accordance with Generally Accepted Auditing Standards (GAAS) to obtain reasonable assurance about whether the financial statements are free from material misstatement. Specific audit procedures will be determined during the audit process.

Contingency Plan: We do not have a contingency plan in place for unexpected disruptions or events that may affect the audit process.

Please acknowledge your agreement to the terms outlined in this letter by signing and returning a copy to us at your earliest convenience. If you have any questions or require clarification on any aspect of this engagement, do not hesitate to contact us.

We look forward to working with you and providing high-quality audit services to Kumanji Ltd. Thank you for entrusting us with this important engagement.

Required:
In accordance with ISA 210: Agreeing the terms of audit engagements, discuss FIVE (5) issues with the engagement letter. (10 marks)

Issues with the engagement letter

  • The audit period mentioned is incorrect, spanning only three months instead of a full fiscal year. Financial statements are typically prepared over a period of 12 months. The client has indicated that the financial statement ends on 31 December and so there is a mistake on the date ending 31 March instead.
  • The objective of the audit not clearly spelt out and the scope indicates that the audit will follow GAAS. GAAS is not applicable to Ghana. The audit needs to follow ISAs instead.
  • The letter failed to indicate the responsibilities of the auditor. To reduce the audit expectation gap, ISA 210 recommends that the auditor’s responsibility is clearly spelt out in the engagement letter.
  • The letter failed to indicate the responsibilities of management. An audit in accordance with ISAs is conducted on the premise that management has acknowledged and understands that it has the responsibilities. The concept of an independent audit requires that the auditor’s role does not involve taking responsibility for the preparation of the financial statements or for the entity’s related internal control, and that the auditor has a reasonable expectation of obtaining the information necessary for the audit in so far as management is able to provide or procure it. Accordingly, the premise is fundamental to the conduct of an independent audit. To avoid misunderstanding, agreement is reached with management that it acknowledges and understands that it has such responsibilities as part of agreeing and recording the terms of the audit engagement.
  • The letter failed to identify the underlying financial reporting framework for the audit. In accordance with ISA 210 the auditor is required to determine whether the financial reporting framework, to be applied in the preparation of the financial statements, is acceptable. In some jurisdictions, law or regulation may prescribe the financial reporting framework to be used in the preparation of general-purpose financial statements for certain types of entities. In the absence of indications to the contrary, such a financial reporting framework is presumed to be acceptable for general-purpose financial statements prepared by such entities.
  • ISA 210 requires reference to the expected form and content of any reports to be issued by the auditor and a statement that there may be circumstances in which a report may differ from its expected form and content. This is missing from the letter.
  • The fee structure is vague, specifying a fixed fee but not indicating the basis on which the fees are computed.
  • The timeline for reporting is unreasonably short, potentially causing delays and difficulties in completing the audit.
  • The contingency plan is not addressed, leaving the engagement vulnerable to unforeseen disruptions.

(Any 5 points @ 2 marks each = 10 marks)

  • 10 Marks

AAA – Nov 2018 – L3 – Q2b – Practice management, Professional responsibility and liability

Discussion of quality control procedures applicable to audit engagements and challenges in small firms

The International Standard on Quality Control (ISQC) deals with a firm’s responsibilities for its system of quality control for audits and review of financial statements, and other assurance and related services engagements.

Required:
i) Identify and describe FOUR (4) quality control procedures that are applicable to an audit engagement. (8 marks)

ii) Discuss TWO (2) problems that may be faced in implementing quality control procedures in a small firm of Chartered Accountants. (2 marks)

i) Quality control policies and procedures relevant to an audit engagement, as required by ISA 220, include:

  1. Leadership Responsibilities: The engagement partner is required to set an example with regards to the importance of quality. The engagement partner shall take responsibility for the overall quality on each audit engagement to which that partner is assigned.
  2. Ethical Requirements: Throughout the engagement, the engagement partners shall remain alert through observation and making inquiries as necessary, for evidence of non-compliance with relevant ethical requirements by members of the engagement team.
  3. Acceptance/Continuance of Client Relationships and Specific Engagements: The partner is required to ensure that the requirements of ISQC 1 in respect of acceptance and continuing with the audit are followed. If the engagement partner obtains information that would have caused him to decline the audit in the first place, he should communicate that information to the firm so that swift action may be taken. He must document conclusions reached about accepting and continuing the audit.
  4. Assignment of Engagement Terms: The assignment of engagement terms is an important matter in ensuring the quality of an individual assignment. This responsibility is given to the audit engagement partner. He must ensure that the team is appropriately qualified and experienced as a unit. He should ensure that he assigns staff of sufficient capabilities, competence, and time to individual assignments so that he will be able to issue an appropriate report.
  5. Engagement Performance: Engagement performance involves several factors such as direction. The partner directs the audit. He is required by other auditing standards to hold a meeting with the audit team and to perform an engagement quality control review to address the threat of self-review.

(Any 4 points well explained for 8 marks)

ii) Problems for small firms in implementing quality control procedures:

  1. Lack of Human Resources: The most obvious areas of problems for small firms are when multiples of people are required to carry out quality control procedures, therefore review and consultation. The firm may lack the human resources to carry out reviews and consultations, particularly at the experienced level. It may be necessary to come to agreements with other firms to provide a forum for such reviews and discussions.
  2. Training and Specialist Knowledge: There may be problems with initial and ongoing training or with particular specialist knowledge if the firm does not have a lot of staff. Again, entering into agreements with other firms to pool resources in such cases may help with these problems.

(2 points for 2 marks)

  • 10 Marks

Nov 2018 – L3 – Q2a – Practice management, Professional responsibility and liability

Explanation of how an audit firm would organize audit work to reduce self-review threat.

A medium-sized fast-growing company owned by the Basoah Family approached Fast and Easy Accounting Firm (FFAF) and explained that they want to change their auditors to a firm that can provide a broader range of services and support than what they receive from their current auditors. They have asked that FFAF should perform the following roles as auditors of the company if they are engaged:

  1. Supervision of the company’s routine bookkeeping and payroll systems which will be outsourced to render the present bookkeeping and payroll staff redundant.
  2. FFAF would then employ the redundant staff and use them to perform the bookkeeping and payroll tasks.
  3. The company would continue to provide office space for these members of staff, but they would be employed and supervised by FFAF.
  4. The company will, however, continue to prepare financial statements. They will prepare the financial statements from the trial balance generated by the computerized bookkeeping package provided by FFAF.
  5. The company is determined to have a good quality service, both from the bookkeeping function and from the external audit, and they are ready to pay a realistic audit fee to maintain FFAF as their External Auditors.

Required:
Assuming that FFAF accepts this appointment, explain how the firm would organize its audit work to ensure that the associated self-review threat is reduced to an acceptable level. (10 marks)

  • The appointment will have to be defined very clearly in the letter of engagement. The company will have to confirm a detailed description of the limits of FFAF’s responsibility for the preparation of the bookkeeping records and the audit of the financial statements. The terms of the engagement should make it clear that the audit firm will take no direct part in the preparation of financial statements.
    The responsibility for selecting accounting policies and making significant accounting estimates and judgments should remain with the company’s management.
  • The company’s management should agree that it will accept full responsibility for all matters of judgment, including the preparation of journal entries. Audit firm staff will only undertake work of a routine and mechanical nature.
  • The audit firm should ensure that the staff members responsible for the work undertaken have nothing to do with the audit itself. They will have had no prior connection to the company because this is a new audit. The supervision of the bookkeeping work might also be made the responsibility of a different partner from the person responsible for the audit.
  • The bookkeeping staff should not be granted access to audit working papers. The audit staff should treat them with no more trust and familiarity than they would other members of the company’s staff.
  • Any assertions made by the bookkeeping staff should be subject to the same degree of checking as would be the case if made by a direct employee of the company.
  • The company should be asked to agree in writing that it will appoint the bookkeeping staff appointed by the audit firm in the event of the firm being removed from office. The only proviso might be that the individual employees’ performance must be deemed satisfactory by the company.

(Any 5 points well explained for 10 marks)

  • 10 Marks

AAA – May 2019 – L3 – Q4b – Public sector audit, Practice management

Discuss the execution of stewardship in the first year as the chair of the audit committee of a state-owned organization

After a glamorous swearing-in ceremony, you are elected the chair of the audit committee of Petroleum Commission, Ghana, a state-owned organization.

Required:
Discuss how you would execute your stewardship in the first year of your tenure. (10 marks)

Firstly, I will have to understand the nature of the organization.

Make sure I obtain copies of the following:

  • The law establishing the organization
  • Internal Audit Agency Act, 2003 (Act 658)
  • Public Financial Management Act, 2016 (Act 921)
  • Internal Audit charter of the organization
  • Risk Assessment Profile of the organization
  • Strategic Plan of the Organization
  • Organization Chart
  • Corporate Profile
  • Write-up on all the Heads of Department
  • Previous Internal audit reports
  • Previous External audit reports

Second, plan how the work will be done by holding a meeting with the members and the internal auditor to discuss and review the following:

  • Internal audit charter
  • The risk of the organization
  • Internal Audit Plan and Budget for the year

Hold meetings to discuss internal audit and external audit reports. Ensuring that internal audit work is done in line with the plan and ensure that recommendations by internal and external auditors are discussed with management and implemented.

  • Ensuring that the internal audit department is adequately resourced, with personnel and equipment, to perform creditably.
  • Supervise meetings in a coordinated manner to ensure that members participate effectively to the benefit of the organization.
  • Ensure that internal audit personnel are given periodic and adequate training.
  • Ensure the independence of internal audit personnel in the performance of its work.
  • Ensure implementation of any recommendation contained in:
    • Internal audit report
    • Parliament’s decision on the Auditor-General’s report
    • Auditor-General’s Management Letter
    • The report of an internal monitoring unit in the organization, particularly in relation to financial matters.
  • Ensure reports are made annually on the implementation of recommendations to the Minister, Parliament, and Office of the President and the Auditor-General within six months after the end of each financial year.
  • Review the activities of the year to ensure that the organization’s risks are adequately attended to.
  • 5 Marks

Question Title: AAA – May 2019 – L3 – Q2c – Practice Management

Prepare a checklist for assessing the quality of audit engagements with regard to planning.

You are the Quality Control partner of a newly established medium-sized firm of Chartered Accountants.

Required:

Prepare a checklist for assessing the quality of audit engagements with regard to planning of audit. (Any TEN (10) points).
(5 marks)

Checklist for assessing the quality of audit engagements:

  1. Consideration of industry-specific matters:
    Has the auditor properly considered matters such as applicable cost accounting orders relevant to the industry, audit of cost account rules, cost accounting practices, economic situations, laws, government regulations, and technological changes that affect the industry?
  2. Understanding of the client’s business:
    Has the auditor acquired a sufficient level of knowledge about the client’s business and accounting system, documenting this understanding in the working papers?
  3. Introductory meeting with client officials:
    Has the auditor had an introductory meeting with the client’s key officials to gain detailed knowledge of the business and industry, and documented any major issues discussed during this meeting?
  4. Implementation of audit plan:
    Has the audit been planned, considering the nature, timing, and extent of other audit procedures to be performed?
  5. Understanding of internal audit functions:
    Has the auditor attained and documented a proper understanding of the internal audit functions, including the involvement and collaboration of the internal audit team?
  6. Knowledge of the internal control structure:
    Has the auditor acquired adequate knowledge of the internal control structure to plan the audit and assess the expected reliance on internal cost accounting controls?
  7. Documentation of significant decisions:
    If significant decisions were discussed with the client, have the results of these discussions been documented in the audit working papers?
  8. Assessment of IT risks:
    Have the working papers identified any information technology risks, and has the engagement team assessed whether to involve an Information Technology Audit specialist?
  9. Assessment of audit team performance:
    Has the quality of the audit team’s performance been assessed in relation to planning?
  10. Completion of audit procedures:
    Have all procedures outlined in the audit programs been signed off as completed?

(10 points @ 0.5 marks each = 5 marks)

  • 5 Marks

AAA – May 2019 – L3 – Q2b Practice Management, Rules of Professional Conduct

Recommend safeguards necessary to eliminate or reduce threats associated with accepting new engagements.

A Chartered Accountant in practice should agree to provide only those services that they are competent to perform. Before accepting a specific client engagement, they should consider whether acceptance would create any threats to compliance with the fundamental principles. A Chartered Accountant in practice should evaluate the significance of identified threats associated with an engagement; if they are other than clearly insignificant, safeguards should be applied as necessary to eliminate them or reduce them to an acceptable level.

Required:

Recommend FIVE (5) safeguards necessary to eliminate or reduce threats associated with accepting new engagements.

(5 marks)

Safeguards necessary to eliminate or reduce threats associated with accepting new engagements may include:

  1. Acquiring an appropriate understanding of the nature of the client’s business:
    Understanding the complexity of its operations, specific requirements of the engagement, and the purpose, nature, and scope of the work to be performed.
  2. Acquiring knowledge of relevant industries or subject matters:
    This ensures that the accountant has the necessary expertise to handle the specific needs of the client.
  3. Possessing or obtaining experience with relevant regulatory or reporting requirements:
    Ensuring familiarity with all the necessary regulations and reporting standards applicable to the client.
  4. Assigning sufficient staff with the necessary competencies:
    Ensuring that the engagement team has the appropriate skills and experience to carry out the work effectively.
  5. Using experts where necessary:
    Engaging specialists or experts to provide additional knowledge and support where the accountant’s own expertise may be lacking.
  6. Agreeing on a realistic time frame for the performance of the engagement:
    Ensuring that there is adequate time to perform the engagement thoroughly without compromising quality.
  7. Complying with quality control policies and procedures:
    Implementing policies and procedures designed to provide reasonable assurance that specific engagements are accepted only when they can be performed competently.

(5 points for 5 marks)

  • 10 Marks

AAA – May 2018 – L3 – Q2b – Practice management, Professional responsibility and liability

Discusses quality control standards for audit firms and the importance of procedures before accepting audit appointments.

i) The quality control standard for firms, ISQC 1: Quality control for firms that perform audits and reviews of financial statements and other assurance services engagements sets out standards and guidance that helps firms to comply with ethical, professional and legal requirements in the performance of audit and other professional assignments for the public.
Required:
At the firm level, recommend the elements that should be included in an audit firm’s system of Quality Control. (5 marks)

ii) You are a partner in Nii and Nana Associates, a firm of Chartered Accountants. You have just been nominated for the audit of Wine and Dine Ltd., a catering company in the twin-city. The company and its officers are not known to the firm. The company has just been incorporated and has not previously had an audit. You are about ready to accept the nomination.
Required:
Discuss why it is important for auditors to carry out procedures before accepting nomination for appointments. (5 marks)

The elements that should be included in an audit firm’s system of quality control at firm level as required by ISQC1 are as follows:

  • Firm and leadership responsibilities for quality within the firm:
    Personnel within the firm responsible for establishing and maintaining the firm’s system of quality control shall have an understanding of the entire text of the ISQC, including the application and other explanatory material, to understand its objectives and to apply the requirements properly. Firms are required to ensure that appropriate training is provided to ensure there is complete understanding of the objectives and procedures under ISQC1.
  • Human Resources:
    The firm’s overriding desire for quality will necessitate policies and procedures on ensuring excellence in its staff, to provide the firm with reasonable assurance that it has sufficient personnel with capabilities, competence, and commitment to ethical principles to perform engagements in accordance with professional standards and regulatory and legal requirements, and to enable the firm or engagement partners to issue reports that are appropriate in the circumstances.
  • Assignment of Engagement teams:
    The assignment of engagement teams is an important matter in ensuring the quality of individual assignments. This responsibility is given to the engagement partner.
  • Engagement Performance:
    The firm should take steps to ensure that engagements are performed correctly, that is, in accordance with standards and guidance. Firms often produce a manual of standard engagement procedures to give to staff so that they know the standards they are working towards. Ensuring good engagement performance involves:

    • Direction
    • Supervision
    • Review
    • Consultation
    • Resolution of disputes.
  • Monitoring:
    The standard states that firms should have policies in place to ensure that their quality control procedures are relevant, adequate, operating effectively, and complied with. In other words, they must monitor their system of quality control. Monitoring activity should be reported to the management of the firm on an annual basis for corrective action to be taken.

(5 points for 5 marks)

ii) The code of ethics for professional accountants requires that professional accountants or auditors accept only engagements which they are competent and capable of performing. In addition, they must ensure that they comply with the relevant statutory and legal requirements. It is therefore necessary for them to carry out procedures and consider the following factors:

  • They must consider whether they are professionally and legally qualified to accept the engagement.
  • They must consider whether there are any ethical issues that may confront them if they accept the nomination. Example: threats to the objectivity and independence.
  • They must consider whether they have the time and resources, including expert knowledge and skills, to serve the client.
  • They must consider whether they have been properly nominated and any outgoing auditor has properly parted with his client.
  • They must also fulfill the professional etiquette requirement of communication with the outgoing auditor, if any, as a sign of courtesy and to require information as to whether there are professional reasons for not accepting the nomination.
  • The procedures should also enable the auditors to determine whether the prospective client has integrity and falls within the risk appetite of the firm.
  • Therefore, on the whole, the procedures are carried out to enable the auditor to make an informed decision whether to accept or reject the nomination.

(Any 5 points for 5 marks)

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