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:

Technology

The application of scientific knowledge for practical purposes, especially in industry and the creation of gadgets, equipment, and software.

Business Objectives

Specific and measurable goals set by a business as part of its planning process, aimed at achieving its overall mission.

Cost Effective

A term describing an action or method that provides good value or outcome for the resources invested.

Key Decision Makers

Individuals or groups who have the authority to make critical decisions within an organization or project.