There Is Not Much Room for Professional Judgement When Performing

question 5

True/False

There is not much room for professional judgement when performing audits, as a result of the detailed guidance provided by organizations, such as the PCAOB.

---

Definitions:

Nominal Group Technique

A structured method for group brainstorming that encourages contributions from everyone in the group to solve problems or generate ideas.

Electronic Brainstorming

A technique for idea generation that utilizes digital platforms to facilitate collaborative brainstorming sessions among participants, often asynchronously.

Delphi Technique

A structured communication technique, originally developed as a systematic, interactive forecasting method which relies on a panel of experts.

Parliamentary Procedure

A comprehensive set of rules that prescribe how to take action on specific issues that come before a group.