What is a key consideration if a member of the engagement team leaves to join the client?

When a member of the engagement team transitions to the client, it is crucial to review the engagement team's composition. This consideration is vital for several reasons. First, the departure of a team member can impact the independence and objectivity of the remaining audit team. Their closer relationship with the client may lead to potential conflicts of interest, affecting the integrity of the audit process.

Furthermore, the departure of a team member often necessitates an assessment of the skills and expertise remaining within the team. This ensures that the team can still perform the audit effectively and maintain the quality of the work. It involves confirming that the remaining members possess the necessary knowledge and experience to fulfill their roles.

In addition, this review can highlight whether new team members are needed to fill the gap, ensuring the proper oversight and comprehensive understanding of the client’s operations continue. Maintaining scrutiny over the engagement team’s structure safeguards the audit’s reliability and upholds professional standards.

The other options do not address the necessary procedural and ethical considerations following the departure of a team member, which is why they are not suitable responses in this scenario.