Reference no: EM132319156

Question

Ting is an auditor with a professional accounting firm . Her previous job was as Senior accounting manager at LILIL' Company, a construction firm. She spent her career in the construction and has extensive construction industry experience* During her last year working at WILL Company, She redesigned the internal controls of the company, and was particularly focused on improving the separation of duties in the accounting function.

She was hired by the professional accounting firm, and the first audit she was assigned to was the audit of DOD Company. As this was Tina's first audit, she was assigned an assistant, Gurject, who was a co-op accounting student. Ting assigned Gurject to develop tests of controls that would be used in the audit.

Tina reviewed and made suggestions to improve Gurject's proposed audit Program. Through the course of the audit, Ting reviewed Gurject's work to ensure that enough high quality evidence was being gathered.

Required

a. Briefly define the general standard of CANS.

b. List three points indicating that the situation above violates the relevant professional and ethical requirements relating to audit Engagements.