nature and complexity through appropriate training and participation; • understanding of professional standards and applicable legal and regulatory requirements; • technical knowledge and expertise
yes, describe how the firm communicates its policies and procedures to personnel. a) informal dialogue b) training seminars c) meetings d) mission statements e) newsletters f) memorandums g) routine e
important matters for consideration on the firm’s competence to conduct the audit, for example: - Firm personnel have knowledge of relevant industries or subject matters; - Firm personnel have experience with