(c) Supervising and reviewing audit assistants’ work
– Monitor the progress of the audit engagement to ensure the audit timetable was met 1
– Consider the competence and capabilities of team members re sufficient available time, understanding of instructions and if work in accordance with planned approach 1
– Address any significant matters arising, consider their significance and modifying the approach 1
– Responsible for identifying matters for consultation/consideration by senior team members 1
– Work performed in line with professional standards and other requirements 1
– Work supports conclusions reached and properly documented 1
– Significant matters raised for partner attention or further consideration 1
– Appropriate consultations have taken place with conclusions documented 1
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Restricted to 4
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