An Auditor Used a Questionnaire During an Interview to Gather

question 211

Multiple Choice

An auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation. The primary deficiency with the above process is that:

• A) The auditor failed to consider the importance of the information offered.
• B) A questionnaire was used in a situation where a structured interview should have been used.
• C) Using a questionnaire precludes the auditor from documenting other information.
• D) The engagement program was incomplete.

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Definitions:

Positive Attributes

Beneficial qualities or characteristics of a person, object, or idea that contribute to its value or appeal.

Mood Stability

The consistency of an individual's emotional state, characterized by the ability to maintain a balanced mood despite external influences.

Objective Accuracy

The degree to which an assessment or measurement accurately reflects the true value of what it intends to measure, free from bias or error.

Projective Tests

Psychological assessments that use ambiguous stimuli to elicit responses that are believed to reveal an individual's unconscious desires, fears, and struggles.