Which of the Following Statements Is Correct About the Auditor's

question 874

Multiple Choice

Which of the following statements is correct about the auditor's use of the work of a specialist?

• A) The specialist should not have an understanding of the auditor's corroborative use of the specialist's findings.
• B) The auditor is required to perform substantive procedures to verify the specialist's assumptions and findings.
• C) The client should not have an understanding of the nature of the work to be performed by the specialist.
• D) The auditor should obtain an understanding of the methods and assumptions used by the specialist.

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Definitions:

Organizational Learning

The process through which an organization acquires, develops, and transfers knowledge, improving its capabilities and performance over time.

Employee Morale

The overall outlook, attitude, satisfaction, and confidence that employees feel at work.

Organizational Image

The public perception or the general impression that people have about a company, institution, or organization.

Scenario Planning

A strategic planning method that organizations use to envision different future scenarios and develop plans to effectively respond to potential challenges and opportunities.