When Considering the Desirability of Staff Continuity on an Engagement

question 2

Multiple Choice

When considering the desirability of staff continuity on an engagement, an audit partner must always:

• A) be satisfied that the team has the appropriate competence and capabilities.
• B) ensure the client is satisfied.
• C) ensure confidentiality is not compromised.
• D) ensure the audit staff is satisfied.

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Definitions:

Charles Spearman

A psychologist known for his pioneering work in statistics and intelligence, specifically for his development of factor analysis and the concept of a general intelligence factor, "g".

Intelligence

The ability to acquire, understand, and apply knowledge and skills, and to adapt to new situations.

Stanford-Binet

An individually administered intelligence test that was revised from the original Binet-Simon Scale, measuring five factors of cognitive ability.

Mental Age

A measure of an individual's cognitive ability compared to the average cognitive ability for their age group.