One of the Reasons That an Auditor Must Be Competent

question 70

Multiple Choice

One of the reasons that an auditor must be competent is so that they can

• A)understand the engagement risks and the criteria used by the client.
• B)explain to staff how the bookkeeping should be done.
• C)record the transactions properly for the underlying records.
• D)capture the information properly in the computer files.

---

Definitions:

Most Basic Personality System

a conceptual term that could refer to the fundamental aspects or mechanisms underlying human personality.

Ego

In psychoanalytic theory, the part of the personality that mediates between the demands of the id, superego, and reality, playing a key role in decision making and sense of self.

Id

In Freudian psychoanalytic theory, the part of the human psyche that is the source of instinctual impulses and demands for immediate satisfaction of basic needs.

Free Association

A psychoanalytic therapy technique where patients are encouraged to voice thoughts without censorship as they occur.