Performance objective elements

The five elements of each performance objective describe the tasks, skills and behaviours that trainees must demonstrate in order to achieve the objective.

  • Elements

    a. Coordinate the engagement, including managing people and time to make sure you get results. 

    b. Carry out and document compliance, substantive tests and other audit or assurance work using appropriate technology to assist the audit and assurance procedures.

    c. Evaluate evidence, demonstrate professional scepticism, investigatge areas of concern and make sure documentation is complete and all significant isssues are highlighted. 

    d. Assess that the audit evidence is sufficient and appropriate. 

    e. Identify the main factors to be considered before forming an opinion and reaching judgements. 

Linked competencies

  • Audit and Assurance

    D. Performs effective audit and assurance engagements.

    F. Guides efficient and effective operations.

Key exams