Which of the following is NOT a key driver of audit quality based on the 2008 U.K. FRC publication “The Audit Quality Framework”?
A. the composition of a company’s audit committee
B. the culture within an audit firm
C. the effectiveness of the audit process
D. the skills and personal qualities of audit partners and staff
Answer:A
Which of the following is NOT a key driver of audit quality based on the 2008 U.K. FRC publication “The Audit Quality Framework”?
A. the composition of a company’s audit committee B. the culture within an audit firm C. the effectiveness of the audit process D. the skills and personal qualities of audit partners and staff