OBJECTIVES:
SPECIFIC OBJECTIVES:
2. Skills and Competence – The proprietor and the personnel should have
attained and maintain their technical standards, professional competence
and exercise due care
The audit plan and program, assessments of inherent and control risks,
documentation of audit evidence have to be reviewed on a regular basis.
d. the personnel in charge of this function should review all reports and
personally discuss the reports with the proprietor and appropriate
personnel;
Name
CPA NO.