Which of the Following Is NOT a Key Driver of Audit

question 52

Multiple Choice

Which of the following is NOT a key driver of audit quality based on the 2008 U.K. FRC publication "The Audit Quality Framework"?

• A) The composition of a company's audit committee
• B) The culture within an audit firm
• C) The effectiveness of the audit process
• D) The skills and personal qualities of audit partners and staff

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Definitions:

Stories

Narratives based on real organizational experiences that have become embellished over time and illustrate core cultural values.

Organizational Culture Artifact

Tangible or visible elements within an organization that represent its underlying values, beliefs, and traditions.

Casual

Marked by an informal, relaxed, or unconcerned attitude or manner.

Formal

Pertains to actions, processes, or structures that are officially recognized and enforced by an organization or institution, often characterized by written rules and regulations.