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Direction, supervision and review of audit team members is governed by:
ASA 220
BSA 300
CSA 230
DSA 250
Answer & Solution
Correct answer: B. SA 300
1. SA 220 "Quality Control for an Audit of Financial Statements" addresses team direction.
2. SA 300 plans the audit; SA 230 is documentation; SA 250 is laws/regulations.
3. SA 220 covers acceptance, ethics, engagement performance and team supervision.
_Source: ICAI BoS CA Final Paper 3, Ch 2 "Audit Planning Strategy and Execution"_
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