Which of the following is NOT an element of a firms' quality control system that can help ensure the appropriate application of professional skepticism?
A)Heavy workload
B)Firm culture
C)Professional competence and assigning personnel to engagement teams
D)Documentation

Question

Quizplus · Accepted Answer

A heavy workload can actually hinder the appropriate application of professional skepticism, as it may limit the time and attention that can be devoted to each engagement. Therefore, it is not an element of a firm's quality control system that can help ensure the appropriate application of professional skepticism. The other options (B, C, and D) are all important elements in ensuring the appropriate application of professional skepticism.

Which of the Following Is NOT an Element of a Firms