Statements on Auditing Standards (SASs) Are Issued by the Public

question 28

True/False

Statements on Auditing Standards (SASs) are issued by the Public Company Accounting Oversight Board.

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Definitions:

Organization Analysis

Examination of the environment, strategies, and resources of the organization to determine where training emphasis should be placed.

Competencies

The combination of skills, knowledge, and abilities that are required to perform a job effectively.

Training Effort

The intensity and resources devoted by an organization towards improving the skills and knowledge of its employees.

Teaching Skills

The abilities and techniques that enable an individual to effectively convey knowledge, facilitate learning, and foster development in others.