The Work of an Internal Auditor Can Be Used to Complement

question 6

Multiple Choice

The work of an internal auditor can be used to complement, but not substitute for, the work of the independent auditor. Which of the following factors is not one of the considerations listed by ASA 610 that is relevant in determining the effect of an internal auditor's work on the audit?

• A) past communications of the internal auditors with management
• B) the organisational status
• C) the scope of the work.
• D) technical training and proficiency of the internal auditor.

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Definitions:

Basic Emotion

Universal emotions that are experienced by all humans across cultures, including happiness, sadness, fear, disgust, surprise, and anger.

Facial-Feedback Hypothesis

The idea that facial movements can influence emotional experience, suggesting that smiling can make you feel happier.

Emotional Experiences

The personal feelings and reactions that an individual has in response to various stimuli or situations.

Facial Muscles

The muscles beneath the skin of the face, responsible for facial expressions and communication.