Using the Same Senior Personnel on an Assurance Engagement Over

question 28

Multiple Choice

Using the same senior personnel on an assurance engagement over a long period of time may create what type of threat to audit independence?

• A) self-interest.
• B) familiarity.
• C) advocacy.
• D) intimidation.

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Definitions:

Tangential Thought

A manner of speaking where an individual abruptly changes the subject without acknowledging the shift, often seen in psychiatric evaluations.

Alogia

A decrease in speech production, often seen as a symptom in various mental health disorders, notably schizophrenia.

Persecutory Delusion

A false belief that one is being persecuted or harmed by others, often seen in psychotic disorders like schizophrenia.

Somatic Delusions

Beliefs related to the body.