Prior To, or in Conjunction With, the Information-Gathering Procedures for an Audit

question 63

Multiple Choice

Prior to, or in conjunction with, the information-gathering procedures for an audit, audit team members should discuss the potential for material misstatement due to fraud. Which of the following best characterizes the mind-set that the audit team should maintain during this discussion?

• A)Presumptive.
• B)Judgmental.
• C)Criticizing.
• D)Questioning.

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Definitions:

National Pride

A feeling of love, devotion, and sense of attachment to one’s country and its characteristics and culture.

Location Bias

The potential for research outcomes to be affected by the geographic location in which the study is conducted.

Cross-Cultural

Pertaining to or comparing between two or more cultures, often to understand cultural differences and similarities.

Cultures

The characteristics and knowledge of a particular group of people, encompassing language, religion, cuisine, social habits, music, and arts.