Audit and assurance ethical issues revision questions (NBAA, C2, NOV,2018)

During your firm’s external audit of Hanyegwa Company Ltd (Hanyegwa) the audit manager in charge has informed the firm that Hanyegwa has offered him a role as its new finance director. The audit manager first discussed the role with Hanyegwa at the planning meeting for this year’s audit and that he intends to accept the offer.



REQUIRED:

Outline the ethical issues arising and the safeguards that your firm should adopt.

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