Quality Management of an Individual Audit (6) Flashcards

1
Q

Example of informing members of the engagement team of their responsibilities (quality)

A

Contributing to engagement quality through their personal conduct, communication and actions

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2
Q

Example of informing members of the engagement team of their responsibilities (scepticism)

A

Professional scepticism: maintaining a questioning mind

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3
Q

Example of informing members of the engagement team of their responsibilities (ethical)

A

Fulfilling relevant ethical requirements

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4
Q

Example of informing members of the engagement team of their responsibilities (responsibilities)

A

Responsibilities of respective engagement team members to perform audit procedures

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5
Q

Example of informing members of the engagement team of their responsibilities (experienced)

A

More experienced engagement team members to direct, supervise and review the work of less experienced engagement team members

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6
Q

Example of informing members of the engagement team of their responsibilities (objectives)

A

Understanding obhectives of the work to be performed

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7
Q

Example of informing members of the engagement team of their responsibilities (quality)

A

Addressing threats to the achievement of quality

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8
Q

Example of addressing threats to the achievement of quality?

A

Budget/resource constraints should not result in failure to perform planned audit procedures

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