The least important element in the evaluation of an audit firm's system of qualifying would relate to ______?

آڈٹ فرم کے کوالیفائ کرنے کے نظام کی تشخیص میں کم سے کم اہم عنصر ______ سے متعلق ہوگا؟

Consultation with experts

System of determining audit fees

Confidentiality of client's information

None of these

Explanation

Audit quality evaluation focuses more on adherence to professional standards, training, and ethical considerations rather than how fees are determined.

Fee determination is a business aspect and does not directly impact the quality of the audit, unlike factors like expert consultation, confidentiality, and staff assignments.