ACCA P7 - Ethics and Practice management

It seeks to provide compensation to a person who has suffer loss due to another person's wrongful neglect.

To establish and maintain a system of quality control to provide it with reasonable assurance that:

Why is audit quality a concern?

Why change?

允许打广告，但不得有损职业声誉，也不能贬损其他事务所和审计师的工作

存在潜在的一个客户
客户是否需要这项审计工作
能力，时间和收费问题
牵线人是谁，谁推荐的
为什么客户来找？声誉好？有人推荐？对之前事务所不满？
找我们做什么？风险？道德问题？

Access the risk
Company research
Credit reference agency
the most recent published accounts
background information (industry and business environment)
less "technical" method (newspaper)
contact with trade association for reputation

Capable of doing the work for a reasonable fee
Amount of work required, resource available, location of client
preliminary estimate of the fee

Content of tender document

接受业务时需考虑：