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A "more experienced" engagement team member, per SA 220, is generally needed when:
AThe auditee is small
BThe audit involves complex IFRS / Ind AS measurement and significant judgement
CThe auditee has a clean track record
DLast year's audit had no qualifications
Answer & Solution
Correct answer: C. The auditee has a clean track record
1. Complex measurement (e.g. fair value, ECL) requires senior judgement.
2. Clean track records and small size do not by themselves elevate complexity.
3. SA 220.A18 expressly cites complexity as the trigger for team expertise.
_Source: ICAI BoS CA Final Paper 3, Ch 2 "Audit Planning Strategy and Execution"_
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