Examples of firm-wide safeguards in the work environment (Contd.)
{"Image DocumentName": "Examples of firm-wide safeguards in the work environment (Contd.)", "Image ImageDescription": "Using different partners and engagement teams with separate reporting lines for the provision of non-assurance services to an assurance client. Policies and procedures to prohibit individuals who are not members of an engagement team from inappropriately influencing the outcome of the engagement. Timely communication of a firm\u2019s policies and procedures, including any changes to them, to all partners and professional staff, and appropriate training and education on such policies and procedures. Designating a member of senior management to be responsible for overseeing the adequate functioning of the firm\u2019s quality control system. Advising partners and professional staff of assurance clients and related entities from which independence is required. A disciplinary mechanism to promote compliance with policies and procedures. Published policies and procedures to encourage and empower staff to communicate to senior levels within the firm any issue relating to compliance with the fundamental principles that concerns them.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}