Independence in Mental Attitude Is Required of Auditor on All

question 52

Multiple Choice

Independence in mental attitude is required of auditor on all audit engagements.What does this independence require?

• A)A sympathetic attitude towards management.
• B)An attitude of judicial neutrality.
• C)An advocacy attitude towards shareholders.
• D)An immovable neutrality regardless of the evidence.

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Definitions:

Standardized Personality Tests

Objective assessments used to measure individual personality characteristics, often for psychological, educational, or employment settings.

Psychodynamic Theorists

Scholars and clinicians who study and follow the psychological theories and therapeutic methods that emphasize unconscious motivations and conflicts in shaping behavior.

Humanistic Theorists

Psychologists who emphasize the study of the whole person and the uniqueness of each individual's experience and potential for personal growth.

Trait Theorists

Psychologists who study personality traits and their influence on behavior, focusing on identifying and measuring these characteristics.