Quality Management of an Individual Audit (6) Flashcards
Example of informing members of the engagement team of their responsibilities (quality)
Contributing to engagement quality through their personal conduct, communication and actions
Example of informing members of the engagement team of their responsibilities (scepticism)
Professional scepticism: maintaining a questioning mind
Example of informing members of the engagement team of their responsibilities (ethical)
Fulfilling relevant ethical requirements
Example of informing members of the engagement team of their responsibilities (responsibilities)
Responsibilities of respective engagement team members to perform audit procedures
Example of informing members of the engagement team of their responsibilities (experienced)
More experienced engagement team members to direct, supervise and review the work of less experienced engagement team members
Example of informing members of the engagement team of their responsibilities (objectives)
Understanding obhectives of the work to be performed
Example of informing members of the engagement team of their responsibilities (quality)
Addressing threats to the achievement of quality
Example of addressing threats to the achievement of quality?
Budget/resource constraints should not result in failure to perform planned audit procedures