(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of
Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)
正确答案：
(ii)Consultation–itmaynotbepossibletoholdextensiveconsultationsonspecialistissueswithinasmallfirmduetoa
lackofspecialistprofessionalsTheremaybealackofsuitablyexperiencedpeerstodiscussissuesarisingonclient
engagementsArrangementswithotherpracticesforconsultationmaybenecessary
Training\/ContinuingProfessionalDevelopment(CPD)–resourcesmaynotbeavailableanditisexpensivetoestablish
anin-housetrainingfunctionExternaltrainingconsortiacanbeusedtoprovidetraining\/CPDforqualifiedstaffand
trainingonnon-examrelatedissuesfornon-qualifiedstaff
Reviewprocedures–itmaynotbepossibletoholdanindependentreviewofanengagementwithinthefirmduetothe
smallnumberofseniorandexperiencedauditorsInthiscaseanexternalreviewservicemaybepurchased
Lackofspecialistexperience–wherespecialskillsareneededwithinanengagement;theskillsmaybeboughtinfor
examplebysecondingstafffromanotherpracticeAlternativelyifworkistoospecialisedforthefirmtheworkcouldbe
sub-contractedtoanotherpractice
Workingpapers–thefirmmaylackresourcestoestablishanin-housesetofauditmanualsorstandardworkingpapers
Inthiscasedocumentationcanbeprovidedbyexternalfirmsorprofessionalbodies
