Reference no: EM132676057
Identify if the following statements are "True" or "False".
Problem 1. It is the responsibility of the firm to establish its system of quality control.
Problem 2. Each individual partner or staff has a personal responsibility for quality.
Problem 3. One of the drivers of audit quality is the skills and personal qualities of the audit partners and staffs.
Problem 4. The firm should obtain written confirmation of compliance with its policies and procedures on independence from all firm personnel on a quarterly basis.
Problem 5. Industry knowledge of client personnel is one of the considerations when assessing whether to accept an engagement.
Problem 6. Deciding whether to continue a client relationship includes consideration of significant matters that have arisen during the current or previous engagements.
Problem 7. The firm should establish policies and procedures designed to provide it with limited assurance that it has sufficient personnel with the capabilities, competence and commitment to ethical principles.
Problem 8. Technical trainings help develop capabilities and competence of personnel as opposed to non-technical trainings.
Problem 9. E-learnings or electronic learnings are also considered tools for the continuing professional development of firm personnel.
Problem 10. The ability to apply professional judgment is one of the criteria in assessing the capabilities and competence of staffs.
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