Which of the Following Best Describes the Most Important Criteria

Multiple Choice

Which of the following best describes the most important criteria when assigning responsibility for specific tasks required in an audit engagement?

A) Auditors must be given assignments based primarily upon their years of experience.
B) All auditors assigned an audit task must have the knowledge and skills necessary to complete the task satisfactorily.
C) Tasks must be assigned to the audit team member who is most qualified to perform them.
D) All audit team members must have the skills necessary to satisfactorily complete any task that will be required in the audit engagement.