The purposes of partner rotation are to:
A) assist partners to adhere to the principles underlying auditing and ethical standards
B) allow partners to exhibit professional scepticism in their work
C) ensure sufficient training is given to partners in audit, accounting and industry specialist issues
D) periodically provide a fresh approach to the audit

Question

Quizplus · Accepted Answer

Partner rotation is primarily intended to provide a fresh perspective and approach to the audit, reducing the risk of familiarity threats and enhancing audit quality.

The Purposes of Partner Rotation Are To