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xiaily xiaily
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A year ago
It is important for the CPA to consider the competence of the clients' personnel because their competence has a direct impact upon the

▸ cost/benefit relationship of the system of internal control.

▸ achievement of the objectives of internal control.

▸ comparison of recorded accountability with assets.

▸ timing of the tests to be performed.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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gronk44gronk44
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xiaily Author
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A year ago
this is exactly what I needed
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Thanks
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I appreciate what you did here, answered it right Smiling Face with Open Mouth
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