9考核与薪酬政策.pdfVIP

Ethic 案例情境 • Financial interest in/with audit s • Provide corporate finance services • Purchase goods and services from audit to audit s • Recruitment services for audit • Businessrelationship with audit s • Evaluation and remuneration • alrelationship with audit s policies • Long associationwith audit s • Secondments • Provide accounting related services to audit • Custodyof s'asset • of interest • Fees, etc. Remuneration/Performance bonus linked to something, e.g. Audit staff receive bonus linked to selling non-audit services TO AUDIT S May create: Self-interest threat Significance depends on: • Materiality of the remuneration • Role of the individual on the audit team • The proportion of the performance evaluation that is based on the sale of such services • Whether promotion decisions are influenced by the sale of such services Code states that a KAP shall not be evaluated on or compensated (remunerated) based on that partner’s success in selling non-assurance services to the partner’s audit , due to their influential position in the audit team. Code does not state that managers should not be evaluated or remunerated for selling services to audit s. It may be possible in the case of an audit manager having been remunerated for such a sale for safeguards to be put in lace, for example: review work done of the manager in relation to the . However, it would be more prudent not to offer the remuneration scheme at all. 2012/12 Q3b i Weller & Co is facing competition from other audit firms, and