Under the six elements of quality control, what is leadership responsibilities?
The audit firm should have a solid control environment. Another term for the control environment is “tone at the top”. This basically means that the firm sustains the decisive responsibility for the firm’s quality control systems.
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In quality control, what is performance of the engagement?
Performance and procedures are used to ensure that engagement personnel are properly supervised and that the work is adequately reviewed. This ensures a higher level of performance and work product. The visual below illustrates some common techniques used to promote proper performance of the engagement:
Under the six elements of quality control, what is human resources?
Human Resources plays an integral part a firms quality control. There are certain things that Human Resources can do to limit quality control issues. Overall, HR covers is responsible for recruitment, hiring, staffing personnel, professional development, performance evaluation, and compensation.
In quality control, what is engagement & client acceptance and continuance?
This consists of policies and procedures designed to enable practitioners to have a better understanding as to whether they should accept or continue a client relationship. Engagement partner should have a good understanding of the appropriate procedures that have been set forth when determining that the client should be accepted as a prospective client, as […]