ROTATION OF KEY AUDIT MEMBERS

Position/Title ....................... Firm(s) ........................ years of work audit work experience .....Country

Which persons qualify (Qualification) to be leaders of an engagement team?

What challenges & negatives to the firm in rotating engagement team members?

Which department or persons (position) are in charge of rotation of engagement team members?

How often (duration) do your firm rotate engagement team members?

In which manner does the firm rotate key members of an engagement team? Is there any specific pattern o f rotation?

Why does the firm rotate key members of an engagement team?

What advantages does the firm enjoy by rotating?

What are some considerations of the firm before it decides to rotate engagement team members?

What perceived challenges are faced by clients in rotating engagement team members