You are the audit manager in charge of Car Alarms Ltd. Whose financial year ended on 31 March 1993. Due to the tight schedule of your programmes you are unable to devote anytime at the client‘s premises. Therefore you have delegated the responsibility to the audit senior; Explain the matters you would pay attention to in order to achieve you firm‘s quality control targets

In order to achieve the firm‘s quality control targets the following matters should be considered:
i) Personnel qualities: Personnel in the firm should adhere to the principles of integrity, objectivity, independence and confidentiality.
ii) Skills and competence: The firm should be staffed by personnel who have attained and maintain the skills and competence required to enable them to fulfil their responsibilities.
iii) Assignment: Audit work should be assigned to personnel who have the degree of technical training and proficiency required in the circumstances.
iv) Director and supervision at all levels to provide the firm with reasonable assurance that the work performed by the firm meets appropriate standards of quality.

vi) Acceptance and continuance of clients: In making such decisions, the firms should consider its own ability to service a client properly and the integrity of the client‘s management.
vi) Monitoring: The firm should monitor the effectiveness of its quality control policies and procedures.



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