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Can you explain when an Auditor should refuse an engagement?

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Question ajoutée par Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
Date de publication: 2017/03/07
Soliman Abd  ALmalak Gendy
par Soliman Abd ALmalak Gendy , مدير ادارة مراقبة حسابات , الجهاز المركزى للمحاسبات

Briefly ,if an auditor lacks independence in internal attitude and if his independence is impaired in any way with regards to the prospective client, he must refuse the engagement

Frank Mwansa
par Frank Mwansa , ACCOUNTING LECTURER , FREELANCER

The auditor is required to refuse the engagement where:

1. A limitation of scope is imposed by management such as that the auditor would be unable to express an opinion on the financial statements 

2 The financial reporting framework to be used in the preparation of the statements is unacceptable 

3. Management do not agree to their responsibilities (ISA 210)

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