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 the client is satisfied.
C) ensure confidentiality is not compromised.
D) ensure the audit staff is satisfied.

Question

Quizplus · Accepted Answer

While ensuring client satisfaction, protecting confidentiality, and maintaining staff satisfaction are all important considerations, the primary factor in determining whether to maintain continuity in audit staff is whether the team has the necessary competence and capabilities to properly perform the engagement.

When Considering the Desirability of Staff Continuity on an Engagement