Learning Outcomes for the Professional Competence of an Engagement
Partner
Engagement Partner to develop and maintain professional competence that is demonstrated by the achievement of learning outcomes including, but not limited to, those listed under the competence areas below:
- Evaluate the various sources of financing available to, and financial instruments used by, an entity to determine the impact on the overall audit strategy.
- Evaluate an entity’s cash flow, budgets, and forecasts, as well as working capital requirements to determine the impact on the overall audit strategy.