After the Auditor Has Completed All the Procedures, It Is

question 57

Multiple Choice

After the auditor has completed all the procedures, it is necessary to combine the information obtained to reach an overall conclusion as to whether the financial statements are fairly presented. This is a highly subjective process that relies heavily on:

• A) the Code of Professional Conduct.
• B) generally accepted auditing standards.
• C) generally accepted accounting principles.
• D) the auditor's professional judgement.

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Definitions:

Soft Determinist

A stance in the debate on free will which suggests that free will and determinism are compatible, claiming that behavior is determined by motivations and desires compatible with free choice.

Past Causes

The events or actions that have happened in the past and have led to the occurrence of current events or situations.

Soft Determinism

A thesis that accepts determinism but claims that certain kinds of causes—namely, a person’s character—will allow us to call his or her actions free. The soft determinist is therefore a compatibilist, who believes in both freedom and determinism.

Responsible

Having an obligation to do something, or having control over or care for someone, as part of one's job or role.