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Within the context of quality control, the primary purpose of continuing professional development and training activities is to enable an audit firm to provide personnel

Within the context of quality control, the primary purpose of continuing professional development and training activities is to enable an audit firm to provide personnel with:

  1. knowledge required to fulfil assigned responsibilities.
  2. technical training that assures proficiency as an auditor.
  3. professional education to ensure that audit work is performed with due professional care.
  4. knowledge required to perform a peer review.

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