Kunci Jawaban Auditing Dan Jasa Assurance Jilid 2 Arens 134

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Answer Key Auditing and Assurance Services Volume 2 Arens 134

If you are looking for the answer key for the book "Auditing & Jasa Assurance: Pendekatan Terintegrasi Jilid 2" by Alvin A. Arens and others, you have come to the right place. In this article, we will provide you with some of the solutions for the exercises and cases in chapter 14 of the book. Chapter 14 covers consulting services â advisory and client service activities, nature and scope.

Consulting services are non-assurance services that provide advice and assistance to clients on various matters, such as strategy, risk management, performance improvement, information technology, human resources, and more. Consulting services differ from assurance services in several ways, such as:

Consulting services are more flexible and customized to the client's needs and preferences.

Consulting services do not require an opinion or a report on the subject matter.

Consulting services do not have to follow professional standards or ethical rules as strictly as assurance services.

Consulting services are more likely to involve teamwork and collaboration with the client and other parties.

However, consulting services also share some similarities with assurance services, such as:

Consulting services require professional competence and due care from the service provider.

Consulting services involve gathering and analyzing evidence to support the advice or assistance given.

Consulting services may affect the public interest and reputation of the service provider.

Consulting services may create ethical dilemmas or conflicts of interest for the service provider.

Therefore, consulting service providers should follow some general principles and guidelines when performing their work, such as:

Establishing a clear understanding with the client about the objectives, scope, deliverables, fees, and responsibilities of the service.

Maintaining independence and objectivity in providing the service.

Protecting the confidentiality and privacy of the client's information.

Avoiding any activities that may impair the service provider's integrity or quality of work.

Communicating effectively and timely with the client and other parties involved in the service.

Now that we have reviewed some of the concepts and principles of consulting services, let us look at some of the solutions for the exercises and cases in chapter 14 of the book "Auditing & Jasa Assurance: Pendekatan Terintegrasi Jilid 2" by Alvin A. Arens and others. Note that these solutions are only for reference and may not be complete or accurate. You should always check your answers with your instructor or tutor before submitting them.

Exercise 14-23

In this exercise, you are asked to identify whether each of the following statements is true or false regarding consulting services:

Auditors can provide consulting services to their audit clients as long as they maintain their independence. False. Auditors should not provide consulting services to their audit clients if those services create a self-review threat, a self-interest threat, an advocacy threat, a familiarity threat, or an intimidation threat to their independence. Auditors should also comply with any applicable laws or regulations that prohibit or restrict them from providing certain types of consulting services to their audit clients.

The primary objective of consulting services is to express an opinion or a conclusion on a subject matter. False. The primary objective of consulting services is to provide advice or assistance to clients on various matters. Consulting services do not require an 061ffe29dd