Which One of the Following Statements Is False

question 68

Multiple Choice

Which one of the following statements is false?

• A) Auditing includes the process of gathering evidence to test assertions.
• B) No general audit program suits the needs for all situations.
• C) Even though all audits are different, they can all be approached in the same manner.
• D) All audits involve testing management's assertions contained in written communications to another party and independently gathering evidence to test the relevant assertions.

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Definitions:

Technical Skills

are the abilities and knowledge needed to perform specific tasks, often related to information technology, engineering, or other specialized fields.

Managerial Hierarchy

The arrangement of individuals within an organization in a series or levels of management, from the highest to the lowest rank.

Importance

The state or fact of being of great significance or value.

Crystallized Cognitive Ability

Represents the ability to use learned knowledge and experience, an aspect of intelligence that tends to improve with age.