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:

Morale

The overall outlook, confidence, feeling, and spirit of a person or group, especially in the context of work or duties.

Pareto Analysis

A statistical technique in decision-making used for the selection of a limited number of tasks that produce significant overall effect. It is often referred to as the 80/20 rule.

Scatter Diagram

A graphical representation used to visualize the relationship between two variables, showing how one variable is affected by the other.

Flow Chart

A diagram that represents a process or workflow, typically showing the steps as boxes of various kinds and their order by connecting them with arrows.