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Chapter 3
1.2 Continuance of an engagement
Once the audit is complete, the audit firm must revisit the acceptance considerations
to ensure it is appropriate to continue with the engagement for the following year.
1.3 Additional professional work
Accountants may be asked to undertake work that is complementary or additional to
the work of existing accountants, who are not being replaced.
Before accepting such work, the accountant should communicate with the existing
accountants to inform them of the general nature of the work being done.
If permission is not given to communicate with the existing accountants, the
engagement should be declined.
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