Test Bank For Auditing A Practical Approach 3rd Canadian Edition By Robyn Moroney 3m2n72

CHAPTER 2 ETHICS, LEGAL LIABILITY, AND CLIENT ACCEPTANCE CHAPTER LEARNING OBJECTIVES 1. Describe the fundamental principles of professional ethics. The fundamental principles of professional ethics include professional behaviour (upholding the reputation of the profession); integrity (being straightforward and honest) and due care (acting diligently and complying with both technical and professional standards); professional competence (maintaining knowledge and skill at an appropriate level); confidentiality (not sharing information that is learned at work); and objectivity (not allowing personal feelings or prejudices to influence professional judgement). There are also specific rules that incorporate the guiding ethical principles and that are enforceable. Some of these rules concern fees and pricing, advertising, with predecessor auditors, firm names, and professional . Despite principles and rules to guide professional conduct, professional ants can expect to face ethical dilemmas over their careers. A framework for solving ethical dilemmas includes identifying the ethical issues, determining who is affected by the outcome of the dilemma and how each individual or group is affected, identifying the likely alternatives available to the person who must resolve the dilemma, and deciding on the appropriate action.

2. Define and assess auditor independence. Independence is the ability to make a decision that is free from bias, personal beliefs, and client pressures. An external auditor must not only be independent of their client, they must also appear to be independent of their client. Threats to auditor independence include self-interest, self-review, advocacy, familiarity, and intimidation threats. A self-interest threat can occur when an auditor has a financial interest in a client. A self-review threat can occur when an auditor must form an opinion on their own work or work done by others in their firm. An advocacy threat can occur when an auditor acts on behalf of their client. A familiarity threat can occur when there is a close relationship between the auditor and their client. An intimidation threat can occur when an auditor feels threatened by their client. Safeguards to auditor independence include the code of ethics, legislation, the establishment of audit committees by clients, client acceptance and continuance procedures, partner rotation policies, and education within ing firms.

3. Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Auditors report to their clients’ shareholders. These are the owners who rely on the audited financial statements when evaluating the performance of their company. The board of directors represents the shareholders and oversees the activities of the company and its management. It is the directors’ responsibility to ensure that the financial statements being audited are fairly presented. The audit committee is responsible for liaising between the external auditor, the internal auditor, and those charged with governance to aid the board of directors in ensuring that the financial statements are fairly presented and that the external auditor has access to all records and other evidence required to form their opinion. The external auditor may use the work performed by the internal auditors after considering the function’s objectivity, technical

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Auditing: A Practical Approach, Third Canadian Edition

competence, and due professional care, and the effectiveness of communication between internal and external auditors. 4. Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Contributory negligence is where a client is found to be negligent and to have contributed to the loss suffered by the plaintiff. To successfully sue an auditor, a plaintiff must prove that a duty of care was owed by the auditor, there was a breach of that duty, and a loss was suffered as a result of that breach. Several cases are discussed in the chapter in relation to an auditor’s liability to third parties. To establish that an auditor owes them a duty of care, a third party must now establish that the auditor was aware that the third party was going to use the financial statements and that the s relied on the financial statements for the purpose for which they were prepared.

5. Identify the factors to consider in the client acceptance or continuance decision. Factors to consider include the integrity of a client, such as the client’s reputation and attitude to risk, ing policies, and internal controls. An auditor will gain an understanding of the client through communication with the client’s previous auditor (in the case of a client acceptance decision), staff, management, and other relevant parties. The final stage in the client acceptance or continuance decision process involves preparing an engagement letter, which sets out the of the audit engagement to avoid any misunderstandings between the auditor and their client.


Ethics, Legal Liability, and Client Acceptance

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TRUE-FALSE STATEMENTS 1. Compliance with the fundamental ethical principles is mandatory for all of the ing profession. Answer: True Bloomcode: Knowledge Difficulty: Easy Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Analytic

2. Objectivity refers to the obligation that all of the professional bodies be Straight forward and honest. Answer: False Bloomcode: Comprehension Difficulty: Medium Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Analytic

3. Independence in appearance is the ability to act with integrity, objectivity and professional scepticism. Answer: False Bloomcode: Knowledge Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

4. An example of an advocacy threat is encouraging others to buy shares or bonds being sold by the client. Answer: True Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence.


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Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

5. An effective audit committee will enhance the independence of the external audit function. Answer: True Bloomcode: Knowledge Difficulty: Easy Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

6. When auditors divest themselves of shares owned in a client company, they are eliminating their self-review threat to independence. Answer: False Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

7. The key difficulty for third parties in successfully claiming against the auditor is establishing that the client's management contributed to the third party's loss. Answer: False Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic 8. Ensuring compliance with auditing regulations will not assist auditors in avoiding litigation. Answer: False Bloomcode: Comprehension Difficulty: Medium



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Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

9. Third parties are anyone other than the client and its shareholders that use the financial statements to make a decision. Answer: True Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

10. Being negligent means not exercising due care. Answer: True Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

11. Auditors can avoid litigation by implementing policies and procedures that ensure all work is fully documented. Answer: True Bloomcode: Knowledge Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

12. When assessing client integrity, the auditor will consider the appropriateness of the client's interpretation of ing rules.


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Answer: True Bloomcode: Comprehension Difficulty: Medium Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic

13. An engagement letter sets out the of the engagement. Answer: True Bloomcode: Knowledge Difficulty: Medium Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic 14. An engagement letter does not include an overview of the client's responsibility for the preparation of the financial statements. Answer: False Bloomcode: Comprehension Difficulty: Medium Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic



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MULTIPLE CHOICE QUESTIONS 15. Phillip Montain wrote up an ment for his firm. In his draft to the local newspaper, he indicated that the firm was able to provide services that he knew it could not deliver. Which part of the profession’s standards or codes of conduct was Phillip breaking? a) objectivity b) professional behaviour c) confidentiality d) communication Answer: b Bloomcode: Comprehension Difficulty: Easy Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Ethics

16. must attain a level of competence and keep up to date with changes in regulations. To which fundamental principle of the Code of Ethics for Professional ants does this refer? a) objectivity b) professional competence and due care c) professional behaviour d) integrity Answer: b Bloomcode: Knowledge Difficulty: Medium Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Analytic

17. All of professional bodies must be straightforward and honest. To which fundamental principle of the Code of Ethics for Professional ants does this refer? a) confidentiality b) objectivity c) integrity d) professional behaviour Answer: c


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Bloomcode: Knowledge Difficulty: Medium Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Analytic

18. The obligation is that all of the professional bodies are not allowed to let their personal feelings influence their judgment. To which fundamental principle of the Code of Ethics for Professional ants does this refer? a) confidentiality b) objectivity c) integrity d) professional behaviour Answer: b Bloomcode: Comprehension Difficulty: Medium Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Analytic

19. Which of the following is not one of the fundamental principles of the Code of Ethics for Professional ants? a) confidentiality b) objectivity c) integrity d) intelligence Answer: d Bloomcode: Comprehension Difficulty: Easy Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Analytic

20. Which of the following is a fundamental principle of professional ethics? a) confidentiality b) objectivity c) integrity



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d) all of the above Answer: d Bloomcode: Comprehension Difficulty: Easy Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Ethics

21. Professional behaviour refers to the obligation that all of the professional bodies a) ensure that they do not harm the reputation of the ing profession. b) not allow their personal feelings or prejudices to influence their professional judgment. c) refrain from disclosing information to people outside of their workplace that is learned as a result of their employment. d) be straightforward and honest. Answer: a Bloomcode: Comprehension Difficulty: Medium Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Ethics

22. Objectivity refers to the obligation that all of the professional bodies a) be straightforward and honest. b) refrain from disclosing information to people outside of their workplace that is learned as a result of their employment. c) not allow their personal feelings or prejudices to influence their professional judgment. d) ensure that they do not harm the reputation of the ing profession. Answer: c Bloomcode: Comprehension Difficulty: Medium Learning Objective: Describe the fundamental principles of professional. Section Reference: 2.1 The fundamental principles of professional ethic A Competency: Auditing and Assurance AACSB: Ethics

23. Cliff Marsden has been an audit manager at Copeland & Cahoon, A’s the past ten years. Two years ago, he performed human resources and internal audit functions for 9 months while his client underwent a major restructuring. His firm has a policy of changing audit partners and


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managers every five to seven years. He is reluctant to take on the audit because he believes there is an independence threat. Which threat is in play? a) integrity threat b) familiarity threat c) self-review threat d) advocacy threat Answer: c Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Ethics

24. Luanne Phong just ed the firm of Moses, Denson, and Etchevery (MDE). She found out that she owns shares in a client company of MDE. She is going to divest herself of these shares. Which threat to her independence will she be eliminating? a) self-interest threat b) self-review threat c) familiarity threat d) advocacy threat Answer: a Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Ethics

25. Joanna Whittaker, A lives in the same neighbourhood as one of her major clients. She and her children are involved in the Lower Thames Yacht Club, as are many of her client’s management employees. How would her independence threat best be described? a) self-interest threat b) self-review threat c) advocacy threat d) none of these Answer: d Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence.



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Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

26. Shayna Kirschfield audits a company that has market capitalization of $20,000,000. There is also a requirement that the partners in her firm be rotated every seven years and the audit committee must pre-approve all services provided to the client by Shayna’s firm. What kind of client is this? a) small business b) diversified c) reporting issuer d) partnership Answer: c Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic 27. When Jonathon Gerinum, A tried to collect last year’s audit fees, he was told that he would receive the fees for the previous year and the current year upon finishing this year’s work and issuing a “clean” audit opinion. This was non-negotiable and he was told that if he did not want to go along with it, the client would get another auditor. When he decided to leave his client, what threat to his independence did he mitigate? a) self-interest threat b) self-review threat c) advocacy threat d) none of the above Answer: d Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic 28. The firm of McMaster and Martin, A’s is concerned that its client’s current corporate culture may have an impact on the firm’s independence. What kinds of safeguards can the client introduce or create to reduce the threat to independence?


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a) introduce appropriate corporate governance mechanisms such as the establishment of an audit committee b) ensure that the responsibility for the appointment and removal of an auditor rests with independent directors on the audit committee or the board c) both a and b d) none of the above Answer: c Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

29. Auditor independence is a) defined as acting with integrity, objectivity and professional scepticism. b) essential when complying with the ethical principles to act with integrity and objectivity. c) both a and b d) not fundamental to every audit. Answer: c Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

30. Independence in appearance is a) the ability to act with integrity, objectivity and professional scepticism. b) the belief that independence of mind has been achieved. c) the ability to make a decision that is free from bias, personal beliefs and client pressures. d) also referred to as actual independence. Answer: b Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic



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31. Threats to the independence of auditors include a) familiarity threats. b) self-interest threats. c) advocacy threats. d) all of the above Answer: d Bloomcode: Knowledge Difficulty: Easy Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

32. A self-interest threat refers to the threat that can occur when an ing firm or its staff a) is threatened by the client's staff or directors. b) has a financial interest in an audit client. c) needs to form an opinion on their own work or work performed by others in the firm. d) acts on behalf of its assurance client. Answer: b Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

33. Which of the following is an example of a familiarity threat to independence? a) a bank held with the client b) performing services for the client that are then assured c) both a and b d) a former partner of the assurance firm holding a senior position with the client Answer: d Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic


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34. What type of threat to independence arises when an ing firm acts on behalf of its assurance client? a) advocacy threat b) self-interest threat c) intimidation threat d) self-review threat Answer: a Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

35. Intimidation threats to independence include a) the threat that that the client will use a different assurance firm next year. b) a close business relationship with the client. c) representing the client in a legal dispute. d) preparing information for the client that is then assured. Answer: a Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

36. Safeguards to independence are created by a) ing firms. b) the profession, legislation or regulation. c) clients. d) all of the above Answer: d Bloomcode: Knowledge Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic



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37. An example of a safeguard to independence created by ing firms is a) the establishment of a code of ethics. b) legislation that requires that an auditor be independent. c) the existence of client acceptance and continuation procedures. d) the establishment of an audit committee. Answer: c Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

38. Having policies and procedures to ensure the quality of an ing firm's service is an example of a safeguard to independence created by a) the client's audit committee. b) the Canada Business Corporations Act. c) the client's board of directors. d) none of the above Answer: d Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

39. When the external auditors perform work they are responsible for auditing the financial statements. Which s are the auditors least likely to deal with in fulfilling their duties? a) executive directors of the board b) audit committee of the board c) shareholders d) internal auditors Answer: c Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others


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A Competency: Auditing and Assurance AACSB: Analytic

40. The key groups the external auditor has a professional link with are a) client's board of directors and audit committee. b) client’s shareholders, the board of directors, audit committee and the internal audit team. c) client’s shareholders and prospective shareholders and board of directors. d) client’s shareholders only. Answer: b Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic

41. The audit committee a) consists of non-executive directors of the Board of Directors. b) consists of major shareholders of the client company. c) reports to the shareholders at the annual general meeting. d) none of the above Answer: a Bloomcode: Knowledge Difficulty: Easy Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic

42. The audit committee a) communicates with the auditor regarding any disagreements with management regarding ing policies and the financial statements. b) has the responsibility to ensure that the financial statements are presented fairly. c) makes decisions regarding the appointment and/or removal of auditors. d) none of the above Answer: b Bloomcode: Comprehension



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Difficulty: Medium Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic

43. The relationship between the external and internal auditor can be described as a) the internal audit function is separate and independent of the external audit. b) the external auditor can review the effectiveness of the internal audit function to modify the nature and timing of audit testing. c) the external auditor relies solely on the internal auditor’s reports. d) none of the above Answer: b Bloomcode: Comprehension Difficulty: Hard Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic

44. The main recipients of the financial statements and the attached audit report are acknowledged as a) the board of directors. b) the shareholders or . c) the audit committee. d) the provincial stock exchanges. Answer: b Bloomcode: Comprehension Difficulty: Easy Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic

45. Examples of board committees include the a) risk committee. b) nomination committee. c) compensation committee.


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d) all of the above Answer: d Bloomcode: Knowledge Difficulty: Medium Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic

46. It is the responsibility of the board of directors to a) ensure that the financial statements are fairly presented. b) provide an opinion on the fair presentation of the financial statements. c) direct the auditors to audit specific financial statement s. d) none of the above Answer: a Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic

47. Executive directors are a) part of the company's management team. b) full-time employees of the company. c) not of the company's board of directors. d) both a and b Answer: d Bloomcode: Knowledge Difficulty: Medium Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic

48. Brenda Beauchamp withdrew from a client engagement. The client sued her for not fulfilling the understanding in the engagement letter and can establish that Brenda owed him a



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duty of due care. How can this be done using legal means? a) the client can sue the auditor for breach of contract b) the client can claim that the auditor failed to take reasonable care in the performance of the audit c) both a and b d) none of the above Answer: a Bloomcode: Comprehension Difficulty: Hard Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

49. The Kingston Cotton Mill case states that the duty of the auditor is to a) assume that the clients’ statements are not materially misstated. b) approach the audit with professional scepticism. c) approach the audit with suspicion. d) none of the above Answer: b Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

50. The Pacific Acceptance case set the standards of reasonable care and skill required for the conduct of an audit. Which one of the following was not one of the recommendations? a) closely supervise and review the work of junior staff b) properly document procedures used c) duty to use reasonable care and skill d) promptly report material fraud Answer: d Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties.


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Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

51. Contributory negligence means a) the actions of the client as well as the actions of the auditor lead to losses suffered. b) actions by the client and shareholders led to losses suffered. c) actions of the client lead to the losses suffered. d) none of the above Answer: a Bloomcode: Knowledge Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic 52. Which of the following statements regarding the auditor’s responsibility to third parties is correct? a) The auditor has no legal responsibility to third parties. b) Third parties can sue the auditor under contract for any losses suffered. c) The auditor owed the third party a duty of care, was negligent in the conduct of the audit and suffered a loss. d) Third parties must establish that the auditor owed them a duty of care and the auditor was negligent. Answer: c Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

53. An auditor can avoid litigation by a) preparing engagement letters. b) complying with ethical principles and pronouncements. c) ensuring all audit staff have the required skills and competence to conduct the audit. d) all of the above



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Answer: d Bloomcode: Comprehension Difficulty: Easy Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

54. Management failed to put in a system of adequate internal controls. The public ing firm uncovered the weakness, but did not report it to the Board of the company. What kind of liability, if any, would the auditors be exposed to? a) breach of contract b) contributory negligence c) both a and b d) no liability Answer: b Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

55. The principles established by Justice Moffitt in the Pacific Acceptance case do not include a) auditors are watchdogs but not bloodhounds. b) auditors must properly document procedures used. c) auditors have a duty to use reasonable skills and care. d) auditors must audit the whole year. Answer: a Bloomcode: Comprehension Difficulty: Hard Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

56. Under tort law, to prove that an auditor has been negligent the plaintiff must establish


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a) there was a breach of the duty of care. b) a loss was suffered as a result of the breach of duty of care. c) a duty of care was owed by the auditor. d) all of the above Answer: d Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

57. Auditors can avoid litigation by a) ensuring compliance with ethical regulations. b) meeting with the client's nomination committee to discuss any significant audit issues. c) training their staff and regularly updating their knowledge. d) both a and c Answer: d Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

58. Rob Wood has reviewed the engagement letter his firm has prepared for a client. Which of these elements would he be surprised to find? a) unrestricted access to persons within the entity in order to obtain audit evidence b) references to Canadian generally accepted auditing standards c) management’s responsibilities d) previous year’s internal control issues Answer: d Bloomcode: Comprehension Difficulty: Easy Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic



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59. Which of the following statements is not true regarding engagement letters? a) Engagement letters are prepared by the client and acknowledged by the auditor before commencement of each audit. b) Engagement letters are a form of contract between the auditor and the client. c) Engagement letters are prepared before commencing every audit engagement. d) Engagement letters set out the of the audit engagement. Answer: a Bloomcode: Comprehension Difficulty: Medium Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic

60. If a prospective new audit client does not allow the auditor to its existing auditor, a) the auditor should the existing auditor anyway because it is the duty. b) the auditor should refuse to take on the prospective new client. c) the existing auditor should the new auditor to tell them all about the client. d) the auditor should respect the prospective client’s right to privacy. Answer: b Bloomcode: Comprehension Difficulty: Medium Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic 61. An auditor's assessment of their client's integrity would not include a) whether the auditor has sufficiently competent staff to complete the audit. b) the client's attitude to audit fees and its willingness to pay a fair amount. c) the client's attitude to risk exposure and management. d) the reputation of the client and its management. Answer: a Bloomcode: Comprehension Difficulty: Easy


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Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic

62. The final stage in the client acceptance and continuance decision process involves a) the auditor obtaining a management representation letter from the client. b) the auditor preparing an independence declaration statement. c) the client's audit committee meeting with the auditor. d) the preparation of an engagement letter. Answer: d Bloomcode: Knowledge Difficulty: Medium Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic



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SHORT ANSWER QUESTIONS 63. Explain the five fundamental principles of professional ethics. Answer: The fundamental ethical principles that apply to all of the professional bodies are to act with integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Integrity refers to the obligation that all of the professional bodies be straightforward and honest. Objectivity refers to the obligation that all of the professional bodies not allow their personal feelings or prejudices to influence their professional judgment. Professional competence and due care refers to the obligation that all of the professional bodies maintain their knowledge and skill at a level required by the professional bodies. Confidentiality refers to the obligation that all of the professional bodies refrain from disclosing information to people outside of their workplace that is learned as a result of their employment. Professional behaviour refers to the obligation that all of the professional bodies comply with rules and regulations and ensure that they do not harm the reputation of the profession. Bloomcode: Ethics Difficulty: Medium Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethics A Competency: Auditing and Assurance AACSB: Analytic

64. For the following scenarios, state the violation(s) to the Rules of Professional Conduct: a) Bill Williams, A, began a telephone campaign to grow his client base. He began calling companies listed in the telephone directly within a twenty mile radius advising them of his ing services. After making several phone calls, Bill finally landed a new audit client, Big Bob’s Autosales and Leasing Ltd. In order to secure this new business, Bill entered into an agreement with Big Bob whereby Bill would receive a flat fee every time he referred one of his clients to Big Bob’s. He would also earn a 1% percent commission on any vehicle sale or lease that resulted from the referral. As their business relationship grew overtime, Bill asked Big Bob for a loan claiming he wanted to expand his ing practice. He in fact took the funds for his own personal use without advising his client. b) Paul Lee, A, was the CFO of ABC Incorporated. In his role as CFO, he became aware of a material error in the company’s inventory for the annual financial statements in the amount of approximately $1.5 million. Paul brought the matters to the attention of senior management, who casually indicated that year end was already completed and thus they did not want to harm investor confidence by reissuing the financial statements, but Paul did not seek assistance or guidance from either the professional body or the securities commission. c) David Collier, A, obtained his designation in 2000. Since that time, he has built up a significant tax practice. In late 2015, a new client approached David and asked him to perform an audit engagement. Believing this could lead to a substantial amount of tax work in the future, David agreed, even though he had not taken any ing or assurance


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courses for many years. In performing the audit engagement, David obtained an engagement letter, put the financial statements together based on the clients trial balance, and attached a review engagement report. The financial statements contained a material error. Answer: a) • By cold calling and implementing a telephone campaign to get new business, Bill violated the rule of no solicitation. • Bill accepted a referral fee in the form of the flat fee for referring his clients to the car dealership. Referral fees are not permitted. • Bill accepted a commission in of a 1% on auto sales and leases, which is not permitted. • There is an impairment of independence in that Bill accepted a loan from a client and continued to be the client’s auditor. • Bill failed to maintain the good reputation of the profession when he accepted the loan to use for his personal use. b) • •

Paul Lee failed to conduct himself in a manner which would maintain the good reputation of the profession and its ability to serve the public interest in that he allowed s to rely on financial statements that were materially misstated. Paul Lee was associated with false and misleading information in that he knew the financial statements were materially misstated but did not do anything to correct them.

c) • •

•

David failed to maintain his professional competence by keeping himself informed of, and complying with, developments in professional standards in all functions in which he practiced. David associated himself with financial statements that were false and misleading, and he would have known this had the work been performed in accordance with the standards for review engagements. The procedures required for a review engagement were not performed. There was no documentation of analytics, discussion and enquiry to establish plausibility.

Bloomcode: Comprehension Difficulty: Medium Learning Objective: Describe the fundamental principles of professional ethics. Section Reference: 2.1 The fundamental principles of professional ethics A Competency: Auditing and Assurance AACSB: Analytic

65. Distinguish between independence of mind and independence in appearance. Answer: Independence is essential when complying with the ethical principles to act with integrity and objectivity. Independence of mind is the ability to act with integrity, objectivity and professional scepticism. It is the ability to make a decision that is free from bias, personal beliefs and client pressures. Independence of mind is also referred to as actual independence.



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Independence in appearance is the belief that independence of mind has been achieved. It is not enough for an auditor to be independent of mind; they must also be seen to be independent. Bloomcode: Application Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

66. Describe the three categories of safeguards to an auditor's independence. Answer: Safeguards are mechanisms that have been developed by the ing profession, legislators, regulators, clients and ing firms. The ing profession, legislation and regulation have created a range of safeguards including education of ants about the threats to independence, the establishment of a code of ethics, and legislation that requires that an auditor be independent. Clients can put in place appropriate mechanisms that will reduce the threat to independence. These include having appropriate corporate governance mechanisms, such as the establishment of an audit committee and establishing policies and procedures dedicated to ensuring that the financial statements are true and fair. ing firms also have in place a range of safeguards to ensure independence such as policies and procedures to ensure the quality of their service and providing continuing education for their staff regarding these policies and procedures. Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

67. For each of the following, indicate if there is a threat to independence. If so, state the threat and a possible safeguard. a)

J.P. Schultz, A is unaware that his audit client, Cold Creek Spa Co. makes up 20% of J.P. Schultz firms revenues.

b)

Luca Lobo goes to his assurance client, Joe’s Auto Mart to buy a used car for his daughter. Due to their business relationship, Joe offers James a vehicle below cost.

c)

Leslie Jacko has been auditing Joe’s Pool and Spa Limited for many years. Joe’s Pool and Spa Limited has been experiencing financial difficulties and has not been able to pay its audit fees for the last three years. Joe’s now owes Leslie Jacko $50,000 in assurance fees.

d)

Peter Razo has three review engagements. One of the review engagements is done for Hugo’s Meatshop Ltd., which is 80% owned by Peter’s father-in-law, Igor Slovlog. The remaining 20% of the Meatshop is owned by Igor’s four children.

Answer:


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a)

There is a self-interest threat in that there is the possibility of client reliance for J.P. Schultz. A safeguard against this is to regularly review the assurance fees earned from each client in comparisons to total fees from all clients.

b)

Car dealers are not in the business of selling cars below cost. The discount below cost is similar to a gift and therefore gives rise to a familiarity threat, in that Luca Lobo, the auditor has accepted a “gift” from his client. A safeguard for this is to have a firm policy whereby non trivial gifts from clients are not accepted.

c)

This leads to a self-interest threat as significant fees outstanding are considered to be similar to a loan to the client. It could also lead to an intimidation threat by the client, in that the client could threaten to leave the firm and the auditor would be faced with a large receivable write off. A possible safeguard is to ensure all fees in arrears are collected before performing additional services to prevent any further fee dependence.

d)

This is a familiarity threat in that family of the auditor own shares of the company under audit. It is also a self-interest threat in that his wife owns shares in the entity. There is no appropriate safeguard in this situation. Peter should resign from the engagement immediately.

Bloomcode: Application Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

68. Indicate whether you agree or disagree with the following statements and explain your reasoning. a)

To ensure that it is independent of prospective and continuing clients, an audit firm must review the threats to independence, and make certain that safeguards are put in place to limit or remove those threats.

b)

The final stage in the client acceptance and continuance decision process involves assessing independence threats.

c)

By g the engagement letter, management is not necessarily considered to be responsible for the financial statements.

d)

To successfully sue an auditor, a plaintiff must only prove that a duty of care was owed by the auditor.

Answer: a) Agree. An audit firm should always assess independence before the client acceptance or continuance decision is made. b)

Disagree. The final stage in the client acceptance and continuance decision process involves the preparation of an engagement letter. An engagement letter is prepared by an auditor and acknowledged by a client before the commencement of an audit.



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c)

Disagree. Management is considered to be responsible for the financial statements and acknowledges this responsibility when they sign the engagement letter.

d)

Disagree. To successfully sue an auditor, a plaintiff must prove not only that a duty of care was owed by the auditor, but also that there was a breach of that duty, and a loss was suffered as a result of that breach. To establish that an auditor owes them a duty of care, a third party must now establish that the auditor was aware that the third party was going to use the financial statements and that the s relied on the financial statements for the purpose they were prepared.

Bloomcode: Application Difficulty: Medium Learning Objective: Define and assess auditor independence. Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.2 Independence Section Reference: 2.4 Legal liability Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic 69. Simean & Co, a firm of A’s, issued an unqualified audit report for its client, Xiing Manufacturing Corporation, a footwear manufacturer in Asia. Xiing Manufacturing, listed its head office in Toronto, Ontario, and its shares were traded on a Canadian Stock Exchange. Besides the shareholders, Simean & Co. knew the company was in the process of refinancing a significant bank loan coming due, and the bank was anxious to see the year end results. After an unqualified audit report was issued, the regulator of the stock exchange halted the trading of the shares after allegations of management fraud came to light. As a result, the share price plummeted and the company went out of business. Required: (a) To whom did Simean & Co. owe a duty of care? (b) What must the bank demonstrate to establish negligence? (c) What are the defences available to Simean & Co? Answer: a) The auditor owes a duty of care to the client, Xiing Manufacturing, as established when the engagement letter is signed. The auditor also owes a duty of care to third parties. However, this duty is usually limited to fraud or gross negligence unless the auditor has actual knowledge that the third party will rely on the statements. In this case, the bank is a known and therefore the auditor owes the bank a duty of care. The auditor would not owe a duty of care to all known s unless fraud or gross negligence is established. There is nothing to suggest that this is the case. (b) There are four requirements for negligence to be established:


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1. Simean & Co. owed the bank a duty of care. 2. There was a breach of that duty (such as failure to follow generally accepted auditing standards). 3. There must be proof that damage resulted. 4. There must be a reasonably proximate connection between the breach of duty and the resulting damage. (c) The auditor can deny that the plaintiff has established the necessary conditions to recover damages by asserting the following: • There was no legal duty of care to the plaintiff. • There was no breach of that duty (such as failure to follow generally accepted auditing standards). • No damage resulted. • There was no reasonably proximate connection between the breach of duty and the resulting damage. Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Section Reference: 2.4 Legal liability A Competency: Auditing and Assurance AACSB: Analytic

70. Explain the purpose and major contents of an engagement letter between the auditor and their client. Answer: The engagement letter is a form of contract between an auditor and their client. Its purpose is to set out the of the audit engagement, to avoid any misunderstandings between the auditor and their client. The letter confirms the obligations of the client and the auditor. It also includes an explanation of the scope of the audit, the timing of the completion of various aspects of the audit, an overview of the client's responsibility for the preparation of the financial statements, the requirement that the auditor have access to all information required, independence considerations and fees. Bloomcode: Comprehension Difficulty: Easy Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic



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ESSAY QUESTIONS 71. Independence is considered one of the key characteristics of auditors. Explain why auditor independence is so important to the effectiveness of an audit and explain the various threats to an auditor's independence. Answer: Answers may vary. Bloomcode: Comprehension Difficulty: Medium Learning Objective: Define and assess auditor independence. Section Reference: 2.2 Independence A Competency: Auditing and Assurance AACSB: Analytic

72. Audit committees have been widely recommended as being an important mechanism for enhancing the external auditor's independence. What are the important characteristics of audit committees and discuss why these characteristics are considered so important to a committee's effective and efficient operation. Answer: Answers may vary. Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic

73. The key difficulty for third parties in legal action against auditors has been establishing that a duty of care was owed to them by their auditor. Explain the development of the relevant legal principles relating to an auditor's duty of care to third parties with reference to specific case law. Answer: Answers may vary. Bloomcode: Comprehension Difficulty: Medium Learning Objective: Explain the relationship between an auditor and key groups they have a professional link with during the audit engagement. Section Reference: 2.3 The auditor’s relationships with others A Competency: Auditing and Assurance AACSB: Analytic


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CASE QUESTION 74. The L Audit Committee has a policy of changing audit firms every five years to ensure that they receive fresh approaches from different audit firms. Accordingly, the L Board has asked Ginger & Paprika LLP to replace its previous audit firm. L is a manufacturer and distributor of wire ropes, industrial cables, and rigging cables and has a reputation for its ability to fill special orders and to ship across Canada from its Thunder Bay facility on time and at competitive prices. They have a reputation among their customers for going the extra mile and have kept a loyal customer base for over a century. Curtis Sanza, a new partner at Ginger & Paprika LLP, a growing A firm in northern Ontario, is excited about L becoming a potential new client. The previous week he met with the Canadian President of L, Jinyi Gu. Curtis Sanza quickly decided that Jinyi Gu was a man of integrity and his frank and open opinions would make it a pleasure to deal with him. He also appeared to have a competent management team in place. Curtis also wanted to make an impression on his new firm by bringing in several new clients in the next year or two, as a good portion of his future compensation will be derived from new business. He is also aware that any negligence on his part during the client acceptance phase would reflect on his professional judgment and open the firm to possible litigation. The senior partner, Walter Peters, has invited Curtis Sanza to him in his office to discuss L. Required: a) You are Walter Peters, the Senior Partner at Ginger & Paprika LLP. What would be on your “checklist” of client acceptance questions? Prepare an exhaustive inventory of all the questions you would ask Jack before deciding to accept or reject L. b) The firm recently lost a lawsuit and has parted ways with the partner-in-charge of the aggrieved client. What can Walter Peters do to avoid litigation? Answer: a) The first step involves the assessment of client integrity. When assessing client integrity, the auditor will consider the following questions: 1. 2. 3. 4.

What is the reputation of the client, its management, directors, and key stakeholders? What are the reasons provided for switching audit firms (client acceptance decision)? What is the client’s attitude to risk exposure and management? What is the client’s attitude to the implementation and maintenance of adequate internal controls to mitigate (minimize) identified risks? 5. To what extent is the client’s interpretation of ing rules appropriate? 6. To what extent is the client willing to allow the auditor full access to information required to form their opinion? 7. What is the client’s attitude to audit fees and its willingness to pay a fair amount for the work completed?



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Here is a possible checklist of questions with regard to the firm’s possible existing prohibitions that would preclude the firm or any staff member from performing the engagement: 8. We would ask about the prohibitions listed below: A. B. C. D. E. F. G. H. I. J. K. L. M.

Financial interests in entity. Loans and guarantees to/from client. Close business relationships with client. Family and personal relationships with client. Future or recent employment with entity serving as officer, director, or company secretary of client. Provision of non-assurance services such as corporate finance or legal services that involve dispute resolution. Performance of management functions for the client. Making journal entries or ing classifications without first obtaining management’s approval. Acceptance of gifts or hospitality from client (other than clearly insignificant). Fee quote that is considerably less than market price for the engagement. Provision of legal services. Preparation of source documentation. Provision of corporate finance services.

Are we satisfied there are no significant “threats” to independence? Address each of the following threats in relation to the firm and any member of the engagement team: A. Self-interest (i.e., where loss of client fees would be material). B. Self-review (i.e., the nature and extent of bookkeeping services required or where a judgment from a previous engagement needs to be evaluated in reaching conclusions). C. Advocacy (i.e., acting as an advocate on behalf of client in litigation or in share promotion). D. Familiarity (i.e., being too sympathetic to the client’s interests). E. Intimidation (i.e., being deterred from acting objectively and exercising professional scepticism). Walter Peters would also ask about whether there are any safeguards to reduce the above threat(s) to independence identified to an acceptable level. b)

One of the ways that an auditor can avoid litigation is to follow up on any significant weaknesses in the client’s internal control procedures in a previous year’s audit. There are a number of ways that an auditor can avoid litigation. These include: A. B. C. D. E.

hiring competent staff training staff and updating their knowledge regularly ensuring compliance with ethical regulations ensuring compliance with auditing regulations implementing policies and procedures that ensure: – appropriate procedures are followed when accepting a new client – appropriate staff are allocated to clients


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– ethical and independence issues are identified and dealt with on a timely basis – all work is fully documented – adequate and appropriate evidence is gathered before forming an opinion F. meeting with a client’s audit committee to discuss any significant issues identified as part of the audit G. Following up on any significant weaknesses in the client’s internal control procedures in a previous year’s audit.

Bloomcode: Application Difficulty: Medium Learning Objective: Explain the auditor’s legal liability to their client, contributory negligence, and the extent to which an auditor is liable to third parties. Learning Objective: Identify the factors to consider in the client acceptance or continuance decision. Section Reference: 2.4 Legal liability Section Reference: 2.5 Client acceptance and continuance decisions A Competency: Auditing and Assurance AACSB: Analytic



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LEGAL NOTICE Copyright © 2018 by John Wiley & Sons Canada, Ltd. or related companies. All rights reserved.

The data contained in these files are protected by copyright. This manual is furnished under license and may be used only in accordance with the of such license. The material provided herein may not be ed, reproduced, stored in a retrieval system, modified, made available on a network, used to create derivative works, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise without the prior written permission of John Wiley & Sons Canada, Ltd.


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