Which of the Following Factors Most Likely Would Cause an Auditor

question 1

Multiple Choice

Which of the following factors most likely would cause an auditor not to accept a new audit engagement?

• A)An inadequate understanding of the entity's internal controls.
• B)The close proximity to the end of the entity's fiscal year.
• C)Concluding that the entity's management probably lacks integrity.
• D)The inability to perform preliminary analytical procedures before assessing control risk.

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Definitions:

Spanked

The act of striking the buttocks of another person to cause physical pain, often used as a form of punishment.

Self-Control

The ability to regulate one's emotions, thoughts, and behaviors in the face of temptations and impulses.

Latent Learning

Learning that occurs without any obvious reinforcement of the behavior or associations that are learned until there is a reason to demonstrate it.

Tolman

An American psychologist best known for his work in cognitive behaviorism, proposing that cognitive processes such as expectations play a key role in learning.