Which of the Following Is Not an Example of the Application

question 535

Multiple Choice

Which of the following is not an example of the application of professional skepticism?

• A) Designing additional auditing procedures to obtain more reliable evidence in support of a particular financial statement assertion.
• B) Obtaining corroboration of management's Explanation: s through consultation with a specialist. Obtaining corroboration of management's Explanation: s through consultation with a specialist.
• C) Inquiring of prior year engagement personnel regarding their assessment of management's honesty and integrity.
• D) Using third party confirmations to provide support for management's representations.

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Definitions:

Treatment Defensiveness

Refers to the resistance or opposition demonstrated by individuals when faced with therapeutic interventions or suggestions for behavior change, often observed in psychotherapy or counseling contexts.

CAT Mnemonic

A memory aid used in therapy, which stands for Catch, Assess, and Tackle, helping individuals to manage thoughts and reactions.

DARN Mnemonic

A tool used to remember the four types of client statements indicating readiness for change: Desire, Ability, Reasons, and Need.

Paraphrasing

The act of rewording or restating someone else's ideas or statements in your own words to ensure better understanding.