The Auditor Can Be Satisfied with Less Than Persuasive Evidence

question 95

True/False

The auditor can be satisfied with less than persuasive evidence in the audit process because of the belief that management is honest.

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Definitions:

Situational Attribution

The process of explaining the behavior of others based on external factors, such as the situation or environment, rather than on internal characteristics.

Temporary

Occurring for a limited time period; not permanent.

Permanent

Describes something that lasts indefinitely without significant change or end.

Fundamental Attribution Error

In explaining other people’s behavior, the tendency to overemphasize personality traits and underestimate situations.