Competence as a certified public accountant includes all of the following except:   a Having the technical qualifications to perform an engagement. b Possessing the ability to supervise and to evaluate the quality of staff work. c Warranting the infallibility of the work performed. d Consulting others if additional technical information is needed.

Auditing: A Risk Based-Approach (MindTap Course List)
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ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter2: The Auditor’s Responsibilities Regarding Fraud And Mechanisms To Address Fraud: Regulation And Corporate Governance
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Competence as a certified public accountant includes all of the following except:
 
a
Having the technical qualifications to perform an engagement.
b
Possessing the ability to supervise and to evaluate the quality of staff work.
c
Warranting the infallibility of the work performed.
d
Consulting others if additional technical information is needed.
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