Question: What are indicators of the competence of others performing work
What are indicators of the competence of others performing work that is used by the auditor?
Relevant QuestionsHow can management’s control over a low-ranking person affect the value of that person’s work to the auditor?What are the COSO components of internal control?What are performance reviews? How do they serve as a control activity?Even if ICFR is expected to have been effective for the entire fiscal year, why might the auditor choose to NOT test effectiveness during the year?If management does not prepare specific documentation when it assesses the effectiveness of ICFR, what does it use for evidence?
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