A2 Engagement Quality Flashcards

1
Q

Human Resources

A

HR is responsible for competent personnel and their mgmt, continued professional evaluations, policies for client engagements and client integrity.

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2
Q

Ethical Requirements

A

Ethical requirements ensures that a firm adheres to the profession’s code of conduct and establishes a process to manage conflicts of interest.

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3
Q

Engagement Quality Control Review

A

An engagement quality control review provides objective evaluation of significant judgements made by the engagement team.

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