In pursuing its quality control objectives with
respect to assigning personnel to
engagements, a public accounting firm may
use policies and procedures such as
a. Rotating employees from assignment to
assignment on a random basis to aid in
the staff training effort.
b. Allowing staff to select the assignments
of their choice to promote better client
relationships.
c. Assigning a number of employees to
each engagement in excess of the
number required so as not to
overburden the staff, and interfere with
the quality of the audit work performed.
d. Requiring timely identification of
the staffing requirements of specific
engagements so that enough
qualified personnel can be made
available
respect to assigning personnel to
engagements, a public accounting firm may
use policies and procedures such as
a. Rotating employees from assignment to
assignment on a random basis to aid in
the staff training effort.
b. Allowing staff to select the assignments
of their choice to promote better client
relationships.
c. Assigning a number of employees to
each engagement in excess of the
number required so as not to
overburden the staff, and interfere with
the quality of the audit work performed.
d. Requiring timely identification of
the staffing requirements of specific
engagements so that enough
qualified personnel can be made
available