The Standards of the PCAOB Can Be Broken Up in to Three

question 44

Multiple Choice

The Standards of the PCAOB can be broken up in to three categories,i.e.,general,fieldwork,and reporting.Which of the following standards is one of the general standards?

• A)Training and proficiency.
• B)Internal control.
• C)Sufficient appropriate evidence.
• D)Consistency.

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Definitions:

Conventional Role

A socially accepted behavior pattern or responsibility expected from a person in a specific position or status in society.

Preconventional Morality

First level of Kohlberg’s theory of moral reasoning in which control is external and rules are obeyed in order to gain rewards or avoid punishment or out of self-interest.

Authoritarian Morality

A set of moral principles that emphasizes obedience to authority, often without questioning the moral correctness of the authority's decrees.

Self-Efficacy

Sense of one’s capability to master challenges and achieve goals.