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The engagement partner must be comfortable that the engagement team and external specialists are capable and have the appropriate competencies to perform the engagement and issue an appropriate report. (AU-C 220.16)

When evaluating the competence of the engagement team, the engagement partner may consider:

1 Understanding of and experience with audits of a similar nature

2 Understanding of professional standards

3 Understanding of regulatory requirements

4 Knowledge of relevant IT and specialized areas of accounting and auditing

5 The firm’s quality control policies and procedures

6 Ability to apply professional judgment

7 The industry environment

(AU-C 220.A10)

Personnel should have experience in similar engagements through training and participation. Policies and procedures should also provide reasonable assurance that personnel refer to authoritative literature and consult, on a timely basis, with appropriate individuals when dealing with complex, unusual, or unfamiliar issues.