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he should not. to maintain his objectivity
No. Its a job of higher management to design companies policies and procedures.
However, auditors can take it as an special assignment to develop standard policies and procedures and authority matrix.
noi
Auditor can do that but it depends on the rules and regulations. Regulations in certain countries do not allow such services to be extended to client. For example, in US, the consultation services by the auditor to clients are banned according to SOX after Enron and Arthur Anderson.
Policies are the expectation of the Management.Procedure is the way to achieve it. Auditor should not prepare the policies and procedures of the client which he audits.
Noooops
No, it is not advisable for auditor to prepare policy & procedures for the client. The main reason is conflict of interes.
