The following is an example of a public accounting firm's quality control procedure requirement: 'Any person being
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The following is an example of a public accounting firm's quality control procedure requirement: 'Any person being considered for employment by the firm must have completed a basic auditing course and have been interviewed and approved by an audit partner of the firm before he or she can be hired for the audit staff.' Which element of quality control does this procedure affect and what is the purpose of the requirement?
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Related Book For 
Auditing Assurance Services and Ethics in Australia an Integrated Approach
ISBN: 978-1442539365
9th edition
Authors: Alvin A Arens, Peter J. Best, Greg Shailer, Brenton Fiedler
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