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
turnover in busy season? 4 How does the firm address concerns regarding the competence and capabilities of engagement team members, including ensuring they have sufficient time to perform their
the engagement team; (b) having the competence and capabilities, including sufficient time, and the appropriate authority to perform EQR; (c) complying with relevant ethical requirements, including in