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AAA Vocabulary > Block 2 - Proposal Document, Advertsing, Fees Guidance > Flashcards

Block 2 - Proposal Document, Advertsing, Fees Guidance Flashcards

1
Q

Proposal document

A
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2
Q

Communicate

A
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3
Q

Interest

A
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4
Q

Fees

A
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5
Q

Basis of fees

A
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6
Q

Paid

A
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7
Q

Responsibilities of auditor

A
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8
Q

How perform consolidation

A
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9
Q

Outline of the firm

A

How big, number of partners, key strengths

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10
Q

Expectations

A

I.e. on fees, deadlines, competence

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11
Q

Honest

A

Yes or no, and why

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12
Q

Advertisement

A
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13
Q

Marketing

A
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14
Q

Attract business

A
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15
Q

Bring disrepute

A

Like free business advice, implying services are cheap

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16
Q

Discredit directly or indirectly other firms

A

E.g. claiming to be number one

17
Q

Misleading

A

False statements on operations and affiliations

19
Q

Fair/reasonable

20
Q

Basis

21
Q

Proposal document

22
Q

Engagement letter

23
Q

First year audit

A

Resources, time required, listed company more due care, more professional scepticism

24
Q

Contingent basis

25
Q

Self-interest threat

26
Q

Fees increase

A

Explain to client hey

27
Q

Gradual fee fall

A

Knowledge of business increases, no change to size or complexity, risk and work and efforts fall over time

AAA Vocabulary (23 decks)

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