Examlex
The Responsibilities section of Principles Underlying an Audit Conducted in Accordance with GAAS recognizes that regardless of how capable an individual may be in other fields, the individual cannot meet the requirements of the auditing standards without the proper:
Training Objectives
Specific goals that a training program is designed to achieve, outlining the desired outcomes for participants in terms of knowledge, skills, and attitudes.
User Manuals
Instruction guides provided with products or software to help users understand and effectively operate them.
Readiness For Training
The extent to which individuals or groups are prepared and motivated to undergo training programs to enhance their skills and improve their performance.
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