When considering the desirability of staff continuity on an engagement, an audit partner must always:
A) be satisfied that the team has the appropriate competence and capabilities.
B) ensure confidentiality is not compromised.
C) ensure the audit staff is satisfied.
D) ensure the client is satisfied.

Question

Quizplus · Accepted Answer

The most important consideration when determining staff continuity on an engagement is ensuring that the team has the appropriate competence and capabilities to effectively perform the audit. While confidentiality, audit staff satisfaction, and client satisfaction are all important factors, they should not be the primary consideration over the competency of the audit team.

When Considering the Desirability of Staff Continuity on an Engagement