Which of These Is Not an Ethical Consideration for the Auditor

question 41

Multiple Choice

Which of these is not an ethical consideration for the auditor in deciding whether to accept an audit engagement?

• A) identifying intended users of the audited financial statements.
• B) evaluate circumstances that would compromise their independence.
• C) assessing their competence to perform the audit.
• D) determine their ability to use due care in performing the audit.

---

Definitions:

Fourteenth

Refers to the Fourteenth Amendment of the U.S. Constitution, which addresses citizenship rights and equal protection under the law.

Old Confederacy

A term referring to the eleven Southern states that seceded from the United States in 1860-61, leading to the American Civil War.

Voting Rights Act

The Voting Rights Act of 1965 is landmark federal legislation in the United States that prohibits racial discrimination in voting, aiming to ensure fair and equal voting rights for all American citizens.

Eligible Black Residents

Refers to African-American individuals who meet specified criteria or conditions for participation in certain activities, programs, or benefits, such as voting or scholarships.