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ASA 220 - Quality Control for an Audit of a Financial Report and Other Historical Financial Information - October 2009
Assignment of Engagement TeamsAssignment of Engagement Teams
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Assignment of Engagement Teams
- The engagement partner shall be satisfied that the engagement team, and any auditor’s experts who are not part of the engagement team, collectively have the appropriate competence and capabilities to:
- Perform the audit engagement in accordance with Australian Auditing Standards, relevant ethical requirements, and applicable legal and regulatory requirements; and
- Enable an auditor’s report that is appropriate in the circumstances to be issued. (Ref: Para. A11‑A13)