Page 64 - AAA Integrated Workbook STUDENT S18-J19
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Chapter 5
Human resources
Human resources incorporates:
Recruitment Competence Promotion
HUMAN
Capabilities Compensation
RESOURCES
Estimation of
Performance Career personnel
evaluation development
needs
The engagement partner should ensure that the engagement team collectively have
the competence and capabilities to perform the audit in accordance with professional
standards.
This includes
Knowledge of professional standards
Knowledge of relevant industries in which the client operates
The ability to apply judgment
Understanding the firm's quality control policies and procedures.
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