ACCA P7 Advanced Audit and Assurance by BPP Learning Media

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Additional resources for ACCA P7 Advanced Audit and Assurance

Sample text

For a company this will include identities of directors and certificates of incorporation. 1 'Customer due diligence' information The firm must gather 'know your client' information. This includes: tud Who the client is Who controls it The purpose and intended nature of the business relationship The nature of the client The client's source of funds The client's business and economic purpose as       KYC enables the audit firm to understand its client's business well enough to spot any unusual business activity.

You should also be familiar with the International Ethics Standards Board for Accountants (IESBA), another body of IFAC and the producer of the Code of Ethics (see Chapter 2). tud The IAASB's Preface to International Standards on Quality Control, Auditing, Assurance and Related Services Pronouncements states that all the IAASB's 'engagement standards' above are 'authoritative material', which means that they must be followed in an audit that is conducted in accordance with ISAs. The IAASB also publishes four kinds of 'non-authoritative material'.

2 (c) Explain the scope of criminal offences of money laundering and how professional accountants may be protected from criminal and civil liability. 2 (d) Explain the need for ethical guidance in this area. 2 (e) Describe how accountants meet their obligations to help prevent and detect money laundering including record keeping and reporting of suspicion to the appropriate regulatory body. ym a ter ial A2 1 2 Explain the importance of customer due diligence (CDD). 2 (g) Recognise potentially suspicious transactions and assess their impact on reporting duties.

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