Concerning Errors, Irregularities and Illegal Acts, the Auditor Should Plan

question 31

Multiple Choice

Concerning errors, irregularities and illegal acts, the auditor should plan the audit with an attitude of:

• A) cautious mistrust.
• B) seasoned pessimism.
• C) professional scepticism.
• D) adversarial pursuit.

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Definitions:

Future Services

Services that are contracted or expected to be provided in the future, often used in the context of service agreements or contracts.

Municipal Legislation

Laws and regulations passed by municipal (local government) bodies to govern areas within their jurisdiction.

Local Government Auditors

Professionals who evaluate the financial statements and records of local government entities to ensure accuracy and compliance with laws and regulations.

Municipal Reporting

The process of preparing and disclosing financial and other information by municipalities, guided by specific regulatory requirements.