PracticemanagementandotherissuesinSecondopinionengagementAcceptauditServiceorganisationLegalQualityAnti-moneylaunderingProfessionalLaundering=洗dirtyMoneylaundering=洗dirtyDirtymoney=Proceedsfromcriminalactivities,e.g.bribery,selldrugs,taxevasionStagesofmoneycementCashbasedbusinessandmixingofillegalandlegitimatesourcesofPartA:Legitimatecustomer=RealsalesrevenuePartB:Criminalbenefit=Dirtymoney$1,000&2nddayrefund=DirtymoneyLayeringComplextransactionstohampertracingthecashsuchastransferIntegration整合/Investingorspendingcash ceitintothelegitimateAuditfirmmaycommitmoneylaunderingHandlingtheproceedsofcriminalactivityoradvisingonthatFailuretoreportsuspiciousmoneylaunderingactivities offFailuretocomplywiththespecificregulatoryrequirementsAMLprocedureswhichauditfirmshouldhaveinAppointmentofaMoneyLaunderingReportingOfficer(MLRO),whoshouldhaveasuitablelevelofseniorityandexperience;usuallythiswouldbeaseniorpartnerintheauditfirm.指定一名位高權重的管理層Conductcustomerduediligenceprocedures(KYC).Auditfirmsmustestablishtheidentityof susing ssuchas sofincorporationandpassports,andshouldobtaininformationaboutbusinessactivitiesinordertogainanunderstandingofmatterssuchassourcesofe,andtherationaleforbusinesstransactions.在客戶挑選上盡職，避免服務有黑歷史或者疑點的公司AMLprocedureswhichauditfirmshouldhaveinEnhancedrecordkee.Auditfirmmustensurethatitmaintainsrecordsof identificationprocedures,andofalltransactionsrelevanttoaudits,forexample,thereceiptofcashforservicesperformed.Communicationandtraining.Atrainingprogrammeisessential,toensurethatindividualsareawareoftherelevantlegislationandregulationsregardingmoneylaundering.Individualsshouldalsobetrainedinthefirm’sidentification,recordkeeandreportingpolicies.等2012/6YouareamanagerinLark&Co,responsiblefortheauditofHeronCo,anowner-managedbusinesswhichoperatesachainofbarsandrestaurants.Thisisyourfirm’sfirstyearauditingtheandtheauditfortheyearended31March2012isunderway.Theauditseniorsendsanoteforyourattention:2012/6‘WhenIwasauditingrevenueInoticedsomethingstrange.HeronCo’srevenue,whichisalmostentirelycash-based,isrecognisedat$5·5millioninthedraftfinancialstatements.However,theaccountingsystemshowsthattillreceiptsforcashpaidbycustomersamounttoonly$3·5million.Thisseemedodd,soIquestionedAvaGull,thefinancialcontrolleraboutthis.ShesaidthatJackHeron,the ’sowner,dealswithcashreceiptsandpoststhroughjournalsdealingwithcashandrevenue.AvaaskedJackthereasonforthesejournalsbutherefusedtogiveanexnation.2012/6‘Whileauditingcash,Inoticedapaymentof$2millionmadebyelectronictransferfromthe ’sbankaccounttoanoverseasfinancialinstitution.ThebankstatementshowedthatthetransferwasauthorisedbyJackHeron,butnoother ationregardingthetransferwasavailable.‘Alarmedbythesizeofthistransaction,andthelackofevidencetosupportit,IquestionedJackHeron,askinghimaboutthesourceofcashreceiptsandthereasonforelectronictransfer.Hewouldnotgiveanyanswersandbecamequiteaggressive.’2012/6Required:(i)Discusstheimplicationsofthecircumstancesdescribedintheauditsenior’snote;and(6marks)(ii)Exinthenatureofanyreportingthatshouldtakecebytheauditsenior.(3marks)moneylaundering.$2overseastransferwithnosupporting detailbeforemakingthereport,especiallyiftheseniorisviewonthematter.aboutnameof,amountandreasonofsuspicion.2018/12YouareanauditmanagerinThomasson&Co,afirmofCharteredCertifiedAccountants.YouhaverecentlybeenassignedtotheauditofCleanCofortheyearended30September20X8.CleanCoisanunlisted andhasbeenanaudit ofyourfirmforanumberofyears.CleanCoisanationaldistributorofcleaningproducts.The buysthecleaningproductsfromwholesalersandemploysateamofapproximay750salesstaffaroundthecountrywhosellthe ’sproductstobothdomestichouseholdsandsmalltomedium-sizedbusinesses.2018/12Around75%ofCleanCo’ssalestransactionsarecash-basedandeachofthe’ssalesstaffpreparesacashsalesreportonamonthlybasis.AccordingtoCleanCo’schiefexecutive,SimonBlackers,andinorderto spirit’amongst (includingtheseniormanagementteam)isencouragedtomakecashsalesandispaidonacommissionbasistosellthe ’sproductstofriendsandfamily.MrBlackersleadsthewaywiththisschemeandrecentlysoldcleaningproductswithavalueof$33,000toabusinessassociateofhis.Hehastransferredthesefundsdirectlyintoanoff-shorebankaccountin’snameonwhichheisthesole2018/12Discussthepolicie