ACCA AAA ^INT Syllabus C. Practice Management - Assigning the Audit Team - Notes ^{5 / 6}

This means looking at their:

1. Understanding of, and experience with, similar audits

2. Understanding of professional standards and regulations

3. IT expertise and any specialist accounting / auditing

4. Knowledge of the client's industry

5. Ability to apply professional judgment

6. Understanding of the firm’s quality control policies