audit competence

audit competence
The ability and credentials of an individual who aspires to undertake auditing. It has been written that "the first requirement for the authority of auditors is competence. Audit competence requires both knowledge and skill, which are the products of education, training and experience" (Flint, 1998, 48). The auditing *professional bodies seek to define and monitor their members’ audit competence.

Auditor's dictionary. 2014.

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