AIA微信有奖问答活动2013年10月11日至2013年10月20日截止

nzsbr

AIA国际会计师公会举办微信有奖问答活动，参与方式：
1、关注AIA微信（扫描二维码或者输入AIA）；
2、给AIA留下您的答案，以及姓名，地址，联系方式；
3、回答正确的前3名学员可获得AIA精美笔记本一本；
4、本次活动将于10月20日截止，届时会在网站和微信公布获奖名单以及正确答案；
5、奖品寄出之前我们会电话和您进行核实相关信息并将笔记本快递过去，如果是AIA面授班学员，我们会在上课时候将奖品给您。
6、如有疑问可以通过AIA微信进行提问，感谢您的参与。

HiFi Ltd is an IT company which is preparing to make a public issue of shares. Its previous audits were carried out by a small audit firm which has inadequate resources for a listed company audit. Therefore, HiFi Ltd is considering removing its current auditor and appointing one of the ‘big 4’ audit firms as its auditor.

Jane is the new CFO of the company. She has a brother, John, who works as an audit partner in one of the ‘big 4’ firms. Jane is discussing with John to appoint him as the company’s new auditor. Jane subsequently removed the existing auditor with authority from the board and appointed John as the external auditor of HiFi Ltd. John became the engagement partner. The original auditor left without leaving any comment or written statement.


Required
a) Advise whether John is eligible to act as the auditor of HiFi Ltd.   

b) Discuss whether Jane has the legal right to remove and appoint the auditors.                                       

                                                      
解题思路：
该问题涉及到教学大纲7.1 审计框架和7.2监管。该问题主要考核学生审计法规则的知识。
http://www.aiaworldwide.com.cn/news/marketing/432