CAS 200 Explains That as Part of General Qualifications and Conduct,the

question 11

Multiple Choice

CAS 200 explains that as part of general qualifications and conduct,the auditor should be professionally competent.Which of the following help the auditor achieve competence?

• A)using due care in the performance of all aspects of auditing
• B)having an objective state of mind and independence from the client
• C)having formal education and practical experience,and pursuing continuing education
• D)conducting the audit using a risk-based approach and being skeptical

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Definitions:

Big Five Model

The Big Five Model is a psychological theory that identifies five main dimensions of human personality: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Temperamental

Pertaining to an individual's personality, disposition, and emotional responses, which are often innate and can influence their behavior and interactions.

Self-esteem

An individual's subjective evaluation of their own worth or value.

Competence

The ability to do something successfully or efficiently, often involving a combination of knowledge, skill, and experience.