High percentage of fees是什么_2021年ACCA考試AA知識點
俗話說，今日事今日畢。備考ACCA考試的小伙伴們一定要避免拖拉，不要輕易懈怠，按計劃完成學習任務，積極參與ACCA備考中來。
【內容導航】
High percentage of fees 高比例審計費用
【知識點】
High percentage of fees 高比例審計費用
High percentage of fees 高比例審計費用
Where the audit firm’s percentage fees from one client is high, the firm will be concerned about losing the client.
This depends on：
Whether the firm is established or new.
The significance of the client to the firm both quantitatively and qualitatively.
ACCA requires that for public interest entities:
When total fees from the client represent more than 15% of the firm's total fees for two consecutive years, the firm shall：
(1) Disclose this to those charged with governance.
(2) Arrange for a review to be conducted, which can be a pre-issuance review or a post-issuance review.
When total fees significantly exceed 15%, a pre-issuance review will be required.
If fees continue to exceed 15% each year after:
Disclosure to and discussion with those charged with governance.
A pre-issuance or post-issuance review must be carried out each year.
Safeguards：
Reducing the dependency on the client
External quality control reviews
Consulting a third party
Note：
A threat may be created where an individual partner or office's percentage fees from one client is high.
The safeguards are the same, except that internal quality control reviews are also relevant.
The threat might be mitigated by the structure of the firm, or by the fact that the audit firm is new, so the fee dependence is likely to be temporary.
The audit firm must be seen to be independent. Thus, it is as much about public perception as reality.
要向大目標走去，就得從小目標開始。要想順利通過ACCA考試，那么就要努力堅持，不拋棄不放棄，相信大家一定會得償所愿。
注：以上內容來自Joyce老師基礎精講班第9講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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