Which of the following items is the MOST important consideration when selecting an audit team member?
Which of the following items is the MOST important consideration when selecting an audit team member?
Being competent in auditing techniques is the most important consideration when selecting an audit team member. This ensures that the auditor has the necessary skills and expertise to conduct the audit effectively and adhere to auditing standards. Familiarity with the organization, quality control techniques, and technical knowledge of the specific area can be beneficial, but they are secondary to the fundamental requirement of proficiency in auditing techniques.
Expertise and experience auditors is required for the audit. They have rich exposure and good knowledge about auditing activities.