REPORT WRITING & INDEPENDENT REVIEW
REPORT WRITING &INDEPENDENT REVIEW1PRESENTED BY FAITH NGWENYATECHNICAL & STANDARDS SERVICES EXECUTIVEREPORT WRITING - CPD 2017
Professional Accountant2REPORT WRITING - CPD 2017
QUALITY CONTROL ISQC 13ISQC eptance andcontinuanceREPORT WRITING - CPD 2017LeadershipresponsibilitiesEthicalrequirements
4ISQC 1 RISK AND COMPLIANCEPolicies and procedures notdocumentedLeadershipresponsibilityNo on -going review ofpolicies and proceduresNo cold file reviews (audit)MonitoringIndependence ðicalrequirementsNon-compliancewith ISQC1-Lack of supervision andcontrol-Methodology (audit) noteffectiveEngagementperformance- References notobtained for new staffREPORT WRITING - CPD 2017-Fit and proper declarations not obtained- Insufficient training on ISA/IFRS and record keeping- Independence declarationfrom staff not obtained- Register of identifiedthreats & safeguards notmaintained- No integrity checks plusclient identificationClient acceptance - Procedures not& continuancedocumented- Engagement lettersnot issuedHuman Resources
5Leadership responsibilityOrganisationstructureSetting tonefrom thetopEnforcementof policiesLeadershipresponsibilityEstablishpolicies &proceduresCommunicatewith staffDocumentpolicies &proceduresREPORT WRITING - CPD 2017
SETTING TONE AT THE TOP6Associatewith rightclientsClearstandards &robustprocessesCommitmentto continuousimprovementTone at thetopPerformanceof effective &efficientreviewsREPORT WRITING - CPD 2017Commitmentto technicalexcellence &qualityRecruitmentof skilled &competentstaff
ETHICAL REQUIREMENTS7Code of ConductEthicaldilemmaproceduresREPORT WRITING - CPD 2017Independence
INDEPENDENCE8Independence ofDecision makingIndependenceof recordkeeping ent ofbusiness entityAuditREPORT WRITING - CPD 2017
INDEPENDENCE9AppointmentServices agreeduponExecution ofperformanceRegulations &standardsIndependenceAcceptance &continuanceEngagementletter & planningREPORT WRITING - CPD 2017EngagementperformanceCompliance ofperformance
INDEPENDENCE AND ETHICS1001Obtaininformation02Obtain information on potential threat toindependence & ethics04DocumentDocument & report onconclusionsREPORT WRITING - CPD 2017EvaluateEvaluate any threats toindependence & ethics03ActionTake appropriate action to mitigatethe risks to ethics & independence.
11ACCEPTANCE AND CONTINUANCEIntegrity of the clientAcceptance andcontinuanceCan comply with ethicalrequirementsREPORT WRITING - CPD 2017Practice is competentand & has sufficienttime, resources &competence
HUMAN RESOURCES12Recruitment and AppointmentProfessionaldevelopmentPerformance evaluation,compensation ionQuality of workREPORT WRITING - CPD 2017
13ASSIGNMENT AND ENGAGEMENT TEAMIdentity and role of engagement partner communicatedEngagement partner has appropriate capabailities,competence, authority & timeResponsibilities of engagement partner clearly defined &communicatedREPORT WRITING - CPD 2017
14ENGAGEMENT rdsrequirementsobligationsREPORT WRITING - CPD 2017
ENGAGEMENT PERFORMANCE15Performance ActivityPerformance CriteriaEngagement letterService/agreed upon deliverablesResource allocationCompetence-engagement fitPlanning engagementResponsibility & accountability dutiesMonitoringQuality assurance – supervision & review strategies &reportsWork flow planningIntegrated work plan documented and sign offReportingFile & report review processesPerformanceREPORTobligationsWRITING - CPD 2017Document discussions & communications
16CONSULTATION OR SECONDMENTS Appropriate consultation has taken place ondifficult issues Sufficient resources available to enable appropriateconsultation Nature and scope of consultations documented Conclusions reached from consultations aredocumented & implementedREPORT WRITING - CPD 2017
17CONSULTATION OR SECONDMENTSStrategyObjectiveSupervisionRisk identification & provide guidanceMonitoringContinuous quality assurance review toprevent risksReviewEnsure compliance & correction of risksDocumentationProof of evidenceREPORT WRITING - CPD 2017
MONITORING18Establish a monitoring process designedto provide it withreasonable assurance that policies & procedures relating tothe system of quality control/assurance are relevant, adequate& operating efficiently.Internal assessmentExternal assessmentProfessional assessmentFunctionality &REPORT WRITING - CPD 2017complianceRelevance &benchmarkingInspection &compliance
Compilation Engagement[ISRS 4410]19Prepared by:Rashied Small, Hashim Salie, Shafiek Dollie & Yaeesh YasseenREPORT WRITING - CPD 2017
Public Interest Score20Public Interest Score: Thepublic interest score is a mechanismintroduced by the Companies Act thatdetermines:(i) the type of engagement that must beperformed,(ii)accounting framework that must beadopted, and(iii)corporate governance issues that shouldbe complied withREPORT WRITING - CPD 2017
21PUBLIC INTEREST SCORE COMPONENTSREPORT WRITING - CPD 2017
22PUBLIC INTEREST SCORE - CRITERIA A number of points that equal the average number ofemployees during the financial year. One point for every R 1 million (or portion thereof) inthird-party liabilities at the financial year end. One point for every R 1 million (or portion thereof) inturnover during the financial year One point for every individual who, at the end of thefinancial year, is known to directly or indirectly have abeneficial interest.REPORT WRITING - CPD 2017
1. Is the company a publiccompany or a state-ownedcompany?Yes2. Is company a private companyand controls fiduciary assetsOM R5m?100NoNoGreater/ Aud/IRthan 350 PISDuties ofAcc OffApplication of PIS toNonPrivate Companies andOwnerCCsManagedAccOfficerOwnerManagedGreater/ than 350 PISYesYesIs entityCCEXTNoLess than 350 PISandgreater/equal tothan 100 PISNoAudit/No IRINTAuditLess than 100 PISLess than 350 PISandgreater/equal tothan 100 PISNon CA/CAIntExtCAAuditIndependent Review
24PUBLIC INTEREST SCORE - APPLICATIONPublic Interest ScoreFinancial Reporting StandardAuditPIS 350IFRS / IFRS for SMEsYESIFRS / IFRS for SMEsYESIFRS / IFRS for SMEsNOIFRS / IFRS for SMEsNOPIS 100 and 350 and AFS wereinternally compiledPIS 100 and 350 and AFSindependently compiledPIS 100 and AFS independentlycompiledPIS 100compiledandREPORT WRITING - CPD 2017AFSinternallyThe Financial Reporting Standard asdetermined by the company for as long asno Financial ReportingStandard is prescribedNO
25PUBLIC INTEREST SCORE - PRACTITIONERSREPORT WRITING - CPD 2017
COMPILATION – ISRS 441026Assurance:A compilation does not involveand audit or review, no assuranceabout the financial statements isprovidedCompilation provide “impliedassurance” about the fairpresentation and relevance of thefinancial statements (requirementof accounting standards) and theprocedures prescribed in termsof ISRS 4410REPORT WRITING - CPD 2017
LEGISLATION27 S 29 and s30requires thecompilation Competencerequired toperform thecompilationREPORT WRITING - CPD 2017 Qualitativecharacteristics andpresentation offinancial informationCompaniesActAccountingStandardsISQC 1ISRS 4410 Responsibilities ofthe compiler andthe procedures tofollow
28Compilation EngagementCompilation is defined as anengagement in which theprofessional applies his accountingand financial competence to assistmanagement to prepare financialstatements in accordance with theappropriate accounting frameworkbased on information provided bymanagement.REPORT WRITING - CPD 2017
When should a compilation be performedAssist management in making judgement incompiling financial statementsCompilation29Management requires reports for decision makingFor planning purpose – support financial and taxplanningSupporting documentation – valuation or sale of abusiness or interest in a businessPurposes of other engagements – base for review oraudit engagementREPORT WRITING - CPD 2017
Compiler’s Responsibilities30Financialstatement risksVerification ofinformationIndependenceCompilerREPORT WRITING - CPD 2017
When are the uses of a compilation?Uses of compilation31Assist management in making judgement incompiling financial statementsmanagement requires reports for decision makingpurposesFor planning purpose – support financial and taxplanningSupporting documentation – valuation or sale of abusiness or interest in a businessPurposes of other engagements – based of reviewand audit engagementREPORT WRITING - CPD 2017
What are the benefits of compilations?Benefits of compilation32Cost effective – save time and money because of thework requiredUse of an expert – technical financial reportingcompetence and ethicsFlexible and targeted engagements – compilation can beused as an agreed upon engagementIndependence – improve the quality and integrity of thefinancial statementsREPORT WRITING - CPD 2017
33What are the procedures for a compilation? Apply risk assessment of the client – risk profile fit (ISCQ 1)Accept Engagement letter – competent to accept the engagementPlan Understand the nature of the business and its operations Understand and evaluate the accounting system Reconcile the financial information with the accounting recordsExecute Discuss significant matters and judgements with management Discuss the financial statements with managementReport Prepare the compilation reportREPORT WRITING - CPD 2017
34What preparation is required for a compilation?ISRS 4410 –CompilationEngagement[objective, purposesand procedures]Professionaljudgement[fair representation offinancial statements]Code of EthicalConductQuality control[objectivity ,integrity,professional conduct& competence, duecare, confidentiality]REPORT WRITING - CPD 2017Acceptingtheengagement[competence toperform task, qualitycontrol procedures]
Checklist before accepting a compilationRisk assessment of client – fits practice risk profileAcceptanceChecklist35Management’s integrity – reliance placed on informationprovided for compilationPrevious accountant – reasons for change or reason forappointmentPurpose of assignment – needs of the external and/or internalusersInternal controls – reliability of accounting systems to produceaccurate informationCompetence of professional – ability to perform theengagementREPORT WRITING - CPD 2017
36Mini Case Study Client 1:Technology business that is known for its integrity and innovation. Theowners are involved in community activities and established a strongrelationship. The client has been referred by the previous accountant (atrusted friend who is retiring) and stated that there is no professional reasonnot to accept the client. Client 2:Entertainment business that opened a casino in the heart of thecommunity. The community including law enforcement agencies haspetitioned the establishment and requested the relocation of the businessbecause of their concerns about the possible negative social impact itmay have on the community. To date the financial statements of thebusiness was prepared internally.REPORT WRITING - CPD 2017
What factors to consider for a compilation?Factors to consider37Public Interest Score – legislative requirementsPurpose of compilation – will external users place relianceon the financial statementsBenefits of professional’s competence – benefitsmanagement can gain from the assistanceLimitation of financial statements – historical costsprinciple and the judgementREPORT WRITING - CPD 2017
What are the key contents for a compilation?Engagement content38Customised – specific to satisfy the requirements andcircumstance of engagementObjectives and scope – explicit statement that it is anon-assurance engagement (no audit)Responsibilities – details of management’s andprofessional responsibilitiesPurpose of financial statements – users, purposes anddistributionReporting – nature and type of reporting as well asmeans/channels of communicationREPORT WRITING - CPD 2017
39What must be done for recurring engagement?NO CHANGESCircumstance and conditions of theengagement does not change – noneed to issue a new engagement letterChanges- Misunderstanding of compilation- Changes in terms of engagement- Changes in management- Changes in ownership of business- Changes in nature of business- Changes in accounting frameworkREPORT WRITING - CPD 2017
40What other factors should be considered? Use and distribution of reports Publication of financial statements (website) Supporting schedules prepared by management Reliance placed on information received from third parties Billing arrangements Other ServicesREPORT WRITING - CPD 2017
41What are the critical processes in planning?Business- Nature of business- GovernanceMateriality- Context of IFRS- Misstatements- ReliabilityProceduresCommunication- Management- ISRS 4410- Compilation team- System & controls- Team & client staffREPORT WRITING - CPD 2017Planning ofcompilation- Reconcile records
What procedures are followed for a compilation?Understanding the business – assess the level of risksand materialityProcedures42Understanding the accounting system – type oftransactions and accounting recordsEstimates and judgement – assess the accuracy andreliability of judgementsIncomplete information – obtain explanations frommanagement (evidence)Unusual transactions – investigate significanttransactions and variances in balancesREPORT WRITING - CPD 2017
Compilation - Procedures43REPORT WRITING - CPD 2017
44What procedures are followed for compilation?DiscussionsConsiderationCustomisation Nature of business Accounting system Principles & practice Judgements Reconcile to records Incomplete data Judgements –reasonability Unusual transactions– recognition Completeness – cutoff procedures Fair representation truthfulness Compliance –accountingframework Adjustments tostatements Recommendationsto management Concerns - resolvedREPORT WRITING - CPD 2017
45What contents is part of compilation report? Preparation of financial statements – based on information provided bymanagement Responsibilities of management – relation to governance, compilationengagement and financial statements Accounting Framework used for the preparation of the financial statements Compliance with format of financial statements – components of the statements Responsibilities of compiler – complied with ISRS 4410 (procedures) and ethicalbehaviour Not an assurance function: no need to verify the transactions and information provided by management No opinion is expressed Special purpose – description of the engagement and use of the statementsREPORT WRITING - CPD 2017
Review Engagement[ISRE 2400]46Prepared by:Rashied Small, Hashim Salie, Shafiek Dollie & Yaeesh YasseenREPORT WRITING - CPD 2017
47Review Engagement A review provides limitedassurance that the financialstatements conform to generallyaccepted accounting principles. This type of assurance is known asnegative assurance. This meansthat as the professionalaccountant is only providingassurance that nothing has cometo their attention that wouldindicate the financial information isnot presented in accordance withaccounting standards.REPORT WRITING - CPD 2017
48What is the objective of a review? The professional accountant inquires and performs procedures todetermine whether the financial statements prepared bymanagement is free from material misstatements due to fraudand errors. In a review the professional accountant provides limited ormoderate assurance about the fair presentation and reliability ofthe financial statements – nothing has come to the attention ofthe reviewer that the financial statements do not fairly presents, inall material respect in accordance with the accountingframework.REPORT WRITING - CPD 2017
When is the independent review used?Provide users of financial statements with someassurance – level of reliabilityUse of review49To support proposals and applications for financingor change in ownership through sale of interestProvide assurance of compliance to reportingregulationsSupporting management with internal review of thebusinessSupport the risk management strategy andgovernance of the businessREPORT WRITING - CPD 2017
What are the benefits of a review?Benefits of review50Cost effective – gain limited assurance on the reliability ofthe financial statementsLimited assurance – financial statements are free ofmaterial misstatementFlexible and targeted engagements – review focuses onthe areas of potential risks of misstatementUse of expert – reviewer’s experience can be used as arisk management strategyREPORT WRITING - CPD 2017
51What are the pre-condition for a review?The accounting framework usedto prepare the financialstatements must be acceptableand appropriate for the business.The scope to conduct a reviewshould not be restricted as a resultof management not be willinggrant the professional accountantaccess to the accounting recordsand documents supporting thefinancial statements.REPORT WRITING - CPD 2017Proceedwithreview
52What are steps involved in a review?Determine whether a review is necessary and appropriateIdentify potential risks that may result in material misstatementof the financial statementsPerform the review by applying appropriate procedures –analytical procedures as per ISRE 2400Conduct additional procedure for areas of possible risks ofmisstatementPrepare the review report – arrive at a conclusion (limitedassurance)REPORT WRITING - CPD 2017
Parties Responsibilities53REPORT WRITING - CPD 2017
54What are the procedures for a review? Apply risk assessment of the client – risk profile fit (ISCQ 1)Accept Engagement letter – competent to accept the engagementPlan Understand the nature of the business and its operations Identify areas of material misstatement in financial statements Perform analytical procedures – obtain sufficient evidenceExecute Perform additional procedures on areas of risk Evaluate evidence obtained – communication with managementReport Prepare the review reportREPORT WRITING - CPD 2017
55What preparation is required for a review?ISRE 2400 – ReviewEngagementProfessionaljudgement[objective, purposesand procedures][fair representation offinancial statements]Code of EthicalConductQuality control[objectivity ,integrity,professional conduct& competence, duecare, confidentiality]REPORT WRITING - CPD 2017Acceptingtheengagement[competence toperform task, qualitycontrol procedures]
56What is professional skepticism? Professional skepticism is an attitude that includes a questioningmind, being alert to conditions which may indicate possiblemisstatement due to error or fraud, and a critical assessment ofevidence. Attitude to be able to: Identify and respond to conditions that indicate possiblemisstatement Critically assess evidence obtained Question managements explanations and representations Draw conclusions based and the facts and evidence obtainedREPORT WRITING - CPD 2017
57What is professional judgement? Professional judgment involves the application of competenceand experience in making informed decisions about the coursesof action that are appropriate for the circumstances. Circumstances where professional judgement may be used: Determining materiality for the engagement Determining areas of possible material misstatement of statements Allocating of staff members that fits their competence levels Designing analytical and additional procedures for the engagement Evaluating evidence to support the conclusion - sufficiencyREPORT WRITING - CPD 2017
Checklist before accepting a reviewRisk assessment of client – fits practice risk profileAcceptanceChecklist58Owner’s and management’s integrity – misuse of the reviewreport (claiming it is an audit)Quality of information – risk that the information required maynot be reliable or availablePurpose of assignment – management may use the review toavoid negative audit reportsOutstanding matters – significant matters impactingperforming the review effectivelyComplexity of business – financial statements are complexand requires specialized knowledge and experienceREPORT WRITING - CPD 2017
ENGAGEMENT uresRestrictionon scopeREPORT WRITING - CPD 2017
What factors to consider for a review?Factors to consider60Public Interest Score – legislative requirementsIntegrity of management – indication of unethicalbehaviour, infringement of regulations or unwillingness toprovide informationLimitation on scope – restriction on access to informationor staff, unrealistic deadlines or quality of informationInternal controls – process and procedures to mitigaterisks of material misstatement of financial statementsREPORT WRITING - CPD 2017
What are the key contents for a review?Engagement content61Customised – specific to satisfy the requirements andcircumstance of engagementObjectives and scope – explicit statement that it isnot an audit but limited assurance is providedResponsibilities – details of management’s andprofessional responsibilitiesPurpose of financial statements – users, purposes anddistributionReporting – nature and type of reporting as well asmeans/channels of communicationREPORT WRITING - CPD 2017
62What must be done for recurring engagement?NO CHANGESCircumstance and conditions of theengagement does not change – noneed to issue a new engagement letterChanges- Misunderstanding of compilation- Changes in terms of engagement- Changes in management- Changes in ownership of business- Changes in nature of business- Changes in accounting frameworkREPORT WRITING - CPD 2017
63What are the critical processes in planning?Business- Nature of business- GovernanceMateriality- Context of IFRS- Misstatements- ReliabilityProceduresCommunication- Management- ISRE 2400- Compilation team- Analytical procedures- Team & client staffREPORT WRITING - CPD 2017Planning ofreview- Additional procedures
MATERIALITY64PriorresultsTransactionsREPORT WRITING - CPD 2017MaterialrisksMgnt’sjudgementIndustrypractice
65What are causes of material misstatements?Material misstatement is when it would significantly change orinfluence the decisions of informed users of the financial statements. Possible causes of misstatement of financial statements: Fraud and errors (recognition and measurement) Departure from the accounting framework Inappropriate estimates Lack of full disclosure of significant mattersREPORT WRITING - CPD 2017
Review - rtionsAccountingframeworkREPORT WRITING - CPD 2017Analyticalprocedures
What procedures are followed for a review?Understanding the business – assess the level of risksand materialityProcedures67Identifying misstatements – identify possible risks ofmisstatement of financial statementsEvaluate internal controls – assess controls to mitigatematerial misstatementsAnalytical procedures – obtain evidence for possiblemisstatement identifiedAdditional procedures – investigate and obtainevidence relating to material misstatementsREPORT WRITING - CPD 2017
68What contents is part of review report? Responsibilities of management – relation to governance, review engagementand preparation of financial statements Accounting Framework used for the preparation of the financial statements Compliance with format of financial statements – components of the statements Responsibilities of reviewer – complied with ISRE 2400 (procedures) and ethicalbehaviour Limited assurance function: Evaluate the misstatement of financial statements Draw a conclusion on whether financial statements are free of materialmisstatement Purpose of engagement – description of the engagement and use of thestatementsREPORT WRITING - CPD 2017
69FORMING AN APPROPRIATECONCLUSIONNegative Assurance:Reviewer is satisfied based on theevidence obtained that thefinancial statements are free ofmisstatementsQualification of Assurance:The nature of matters may render thefinancial statements misleading, aqualified or adverse opinion may beREPORT WRITING - CPD 2017expressed.
COMPARATIVE ANALYSISCOMPARISONS70CompilationIndependent reviewAuditLevel of assurance obtainedby Accountants or Auditorsthat the financial statementsare not materially misstatedAccountant does not obtainor provide any assurance thatthere are no materialmodification that should bemade to the financialstatementsAccountant obtains limitedassurance that there are nomaterial modification thatshould be made to thefinancial statementsThe auditor obtains a high,but not absolute, level ofassurance about whether thefinancial statements are freeof material misstatementObjectiveTo assist management inpresenting financialinformation in the form offinancial statements withoutundertaking to provide anyassurance that there are nomaterial modifications thatshould be made to thefinancial statementsTo obtain limited assurancethat there are no materialmodification that should bemade to the financialstatementsTo obtain a high level ofassurance about whether thefinancial statements as awhole are free of materialmisstatement therebyenabling the auditor toexpress an opinion onwhether the financialstatements are presentedfairly, in all material respectsREPORT WRITING - CPD 2017
COMPARISONS71CompilationIndependent reviewAuditAssurance provided tothe user of the financialstatementsNone – the report states that no assurance None – the report provides ais providedstatement that the accountant isnot aware of any materialmodifications that should bemade to the financial statementsNone – the auditor provides anopinion as to whether the financialstatements present fairly, in allmaterial respects, the company’sfinancial position, results ofoperations and cash flowsSituations requiring differentlevels of serviceGenerally appropriate or privately heldcompanies and are often prepared forsimple situations (e.g., a lender needs IFRSfinancial statements instead of thestatements the internal accounting systemproduces or the lender needs the comfortprovided by knowing that an accountantread the financial statements)Often prepared for companiesbecause outside third parties(suchasbanks,creditors,potential purchasers and outsideinvestors) require an auditor’sopiniononthefinancialstatementsREPORT WRITING - CPD 2017Often prepared for privately heldcompanies because ofrequirements of outside third parties(such as banks, creditors andpotential purchasers) that arelooking for comfort that thefinancial statements are notmaterially misstated
Agreed upon Engagement[ISRS 4400]72REPORT WRITING - CPD 2017
73Agreed upon EngagementAn agreed-upon proceduresengagement is an engagement inwhich an auditor/professionalaccountant is engaged to carryout those procedures of an auditnature to which the auditor andthe entity and any appropriatethird parties have agreed and toreport on factual findings.REPORT WRITING - CPD 2017
74What is objective of agreed upon engagement? The objective of an agreed-upon procedures engagement is forthe professional accountant to: carry out procedures of an investigative nature to which theparties have agreed report on factual findings No assurance is expressed – provide a factual findings reportswithout expressing an opinion or making recommendations Users of the report assess the findings reported and draw theirown conclusions from the work performed Use of the report is restricted to those parties that have agreed tothe procedures to be performed - others, unaware of the reasonsfor the procedures, may misinterpret the resultsREPORT WRITING - CPD 2017
75What is the contents of the agreement? Nature of the engagement - no audit or review (no assurance oropinion expressed) Purpose for the engagement Identification of the financial information or activities to which theagreed-upon procedures will be applied Nature, timing and extent of the specific procedures to beapplied Anticipated form of the report of factual findings Limitations on distribution of the report of factual findingsREPORT WRITING - CPD 2017
76What are steps involved in an engagement?Determine the nature and complexity of the engagementDesign the procedures to be performed to conduct theengagementInvestigate and obtain sufficient evidence relating to theengagement – documents all evidenceEvaluate the evidence obtained to support the conclusionPrepare the engagement report – prepare a factual findingsreportREPORT WRITING - CPD 2017
77What preparation is required for a engagement?ISRS 4400 –Agreed uponEngagement[objective, purposesand procedures]Procedures[investigation offinancial and nonfinancial information]Code of EthicalConductQuality control[objectivity ,integrity,professional conduct& competence, duecare, confidentiality]REPORT WRITING - CPD 2017Acceptingtheengagement[competence toperform task, qualitycontrol procedures]
78What contents is part of engagement report? Purpose of engagement – description of the engagement and use of the report Not audit or review – no assurance or opinion expressed Responsibilities of management – facilitate the engagement process Responsibilities of professional accountant – complied with ISRS 4400(procedures) and ethical behaviour Procedures that will be applied Limitation of engagement: Financial information that engagement relates to Distribution and use of the report Format of the report Fee structure and timeframeREPORT WRITING - CPD 2017
Engagement Letter79Prepared by:Rashied Small, Hashim Salie, Shafiek Dollie & Yaeesh YasseenREPORT WRITING - CPD 2017
80What is an Engagement Letter (E.L.)?Engagement letters are a key documentin the relationshi
ENGAGEMENT PERFORMANCE Performance Activity Performance Criteria Engagement letter Service/agreed upon deliverables Resource allocation Competence-engagement fit Planning engagement Responsibility & accountability duties Monitoring Quality assurance –supervision & review strategies & reports Work flow
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