[试题]

(c) Maxwell Co is audited by Lead & Co, a firm of Chartered Certified Accountants. Leo Sabat has enquired as to

whether your firm would be prepared to conduct a joint audit in cooperation with Lead & Co, on the future

financial statements of Maxwell Co if the acquisition goes ahead. Leo Sabat thinks that this would enable your

firm to improve group audit efficiency, without losing the cumulative experience that Lead & Co has built up while

acting as auditor to Maxwell Co.

Required:

D.efine ‘joint audit’, and assess the advantages and disadvantages of the audit of Maxwell Co being conducted

on a ‘joint basis’. (7 marks)

参考答案与解析:

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