Identify four factors that should be taken into consideration by an audit firm when allocating staff to audit assignments

You are required to identify four factors that should betaken into consideration by an audit firm when allocating staff to audit assignments.

•  The level of experience and competence of the staff;
•  Whether the staff is independent of the client;
•  Whether the staff has appropriate training in the industry;
•  The availability of the staff through out the duration of the audit