Auditors should have certain knowledge and skills; while audit team leaders should have some additional knowledge and skills. From the following list, select two that only apply to audit team leaders.

Question

Options

• APlan the audit
• BUnderstand and apply the risk-based approach to auditing
• CApply appropriate sampling techniques
• DMake effective use of resources provided to the audit
• EBe aware of cultural and social aspects of the auditee
• FVerify the relevance and accuracy of collected information

• A
  95% (39)
• B
  2% (1)
• E
  2% (1)

Explanation

According to the PECB Candidate Handbook1, audit team leaders should have the following additional knowledge and skills compared to auditors: - Plan the audit, including preparing the audit plan, assigning work to the audit team members and coordinating their activities - Make effective use of resources provided to the audit, such as personnel, time, budget and equipment - Manage the audit process, including leading the opening and closing meetings, directing the audit team, resolving conflicts and ensuring the audit objectives are achieved - Review and approve the audit report and audit findings - Communicate with the client and other interested parties throughout the audit

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