Which of the Following Is Not an Example of an Auditing

question 48

Multiple Choice

Which of the following is not an example of an auditing standard?

• A) The audit must be performed by a person having adequate technical training and proficiency as an auditor.
• B) In all matters relating to the assignment, independence in mental attitude is to be maintained by the auditor so as to establish the "third-party viewpoint."
• C) Professional care is to be exercised in the performance of the examination and in the preparation of the report.
• D) The auditor should be politically conservative.
• E) None of the above

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Definitions:

Agenda

A list, plan, or outline of things to be considered or done at a meeting or through a project or course of action.

Decision Makers

Individuals or groups responsible for making choices that affect outcomes or determine strategies.

Proactive Tactics

Strategies employed to anticipate and address problems or opportunities before they arise, rather than reacting to them as they occur.

Agent-Target Relationship

describes the dynamic between an individual or entity (agent) that takes action and another individual or entity (target) that is affected by those actions.