Supervision of the Audit Engagement

 

.02 The objective of the auditor is to supervise the audit engagement, including supervising the work of engagement team members so that the work is performed as directed and supports the conclusions reached.
Responsibility of the Engagement Partner for Supervision
.03 The engagement partner1 is responsible for the engagement and its performance. Accordingly, the engagement partner is responsible for proper supervision of the work of engagement team members and for compliance with PCAOB standards, including standards regarding using the work of specialists,2 other auditors, 3 internal auditors,4 and others who are involved in testing controls.5 Paragraphs .05-.06 of this standard describe the nature and extent of supervisory activities necessary for proper supervision of engagement team members.6
.04 The engagement partner may seek assistance from appropriate engagement team members in fulfilling his or her responsibilities pursuant to this standard. Engagement team members who assist the engagement partner with supervision of the work of other engagement team members also should comply with the requirements in this standard with respect to the supervisory responsibilities assigned to them.
Supervision of Engagement Team Members
.05 The engagement partner and, as applicable, other engagement team members performing supervisory activities, should:
a. Inform engagement team members of their responsibilities,7 including:
1. The objectives of the procedures that they are to perform;
2. The nature, timing, and extent of procedures they are to perform; and
3. Matters that could affect the procedures to be performed or the evaluation of the results of those procedures, including relevant aspects of the company, its environment, and its internal control over financial reporting,8 and possible accounting and auditing issues;
b. Direct engagement team members to bring significant accounting and auditing issues arising during the audit to the attention of the engagement partner or other engagement team members performing supervisory activities so they can evaluate those issues and determine that appropriate actions are taken in accordance with PCAOB standards;9

Sample Solution

uld do battle or not alongside conditions which should be thought of, how would it be a good idea for us we respond and not do during a conflict in the event that it is unavoidable, lastly what further move ought to be made later. To assess this hypothesis, one should take a gander at the suspicions made towards it, for instance, entertainers which scholars forget about and the delay between customary scholars and pioneers. In particular, there can be no conclusive hypothesis of the simply war, on the grounds that everyone has an alternate translation of this hypothesis, given its normativity. In any case, the hypothesis gives a harsh showcase of how we ought to continue in the midst of strain and struggle, significantly the point of a simply war: ‘harmony and security of the province’ (Begby et al, 2006b, Page 310). Generally speaking, this hypothesis is reasonable to utilize yet can’t at any point be viewed as a characteristic aide since it’s normatively estimated. To respond to the inquiry, the paper is included 3 segments.

Jus promotion bellum
The beginning segment covers jus promotion bellum, the circumstances discussing whether an activity is legitimately OK to cause a conflict (Frowe (2011), Page 50). Vittola, first and foremost, talks about one of the noble motivations of war, above all, is when mischief is caused yet he causes notice the damage doesn’t prompt conflict, it relies upon the degree or proportionality, one more condition to jus promotion bellum (Begby et al (2006b), Page 314). Frowe, notwithstanding, contends the possibility of “worthwhile motivation” in light of “Power” which alludes to the assurance of political and regional freedoms, alongside basic liberties. In contemporary view, this view is more confounded to reply, given the ascent of globalization. Likewise, it is hard to gauge proportionality, especially in war, on the grounds that not just that there is an epistemic issue in computing, yet again the present world has created (Frowe (2011), Page 54-6). Besides, Vittola contends war is important, not just for guarded purposes, ‘since it is legal to oppose force with force,’ yet in addition to battle against the vile, a hostile conflict, countries which are not rebuffed for acting shamefully towards its own kin or have unjustifiably taken land from the home country (Begby et al (2006b), Page 310&313); to “show its foes a thing or two,” yet primarily to accomplish the point of war. This approves Aristotle’s contention: ‘there should be battle for harmony (Aristotle (1996), Page 187). In any case, Frowe contends “self-protection” has a majority of portrayals, found in Chapter 1, demonstrating the way that self-preservation can’t necessarily legitimize one’s activities. Significantly more hazardous, is the situation of self-protection in war, where two clashing perspectives are laid out: The Collectivists, a totally different hypothesis and the Individualists, the continuation of the homegrown hypothesis of self-preservation (Frowe (2011), Page 9& 29-34). All the more significantly, Frowe invalidates Vittola’s view on retaliation on the grounds that first and foremost it engages the punisher’s power, yet in addition the present world forestalls this activity between nations through legitimate bodies like the UN, since we have modernized into a generally tranquil society (Frowe (2011), Page 80-1). Above all, Frowe further disproves Vittola through his case th

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