Which of the Following Is Not a Goal of Auditor

question 75

Multiple Choice

Which of the following is not a goal of auditor independence?

• A) To achieve consistent auditor regulation.
• B) To foster high quality audits.
• C) To promote investor confidence in the financial statements.
• D) To minimize the possibility that external factors will influence auditor's judgements.

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Definitions:

Self-Categorisation Theory

A social psychological theory that explains how and why individuals identify with specific social groups and behave according to that group membership.

Pluralistic Norm Theory

A theory suggesting that within a diverse society, multiple norms and values coexist and influence behavior.

Cultural Values Theory

The view that people in groups use members’ opinions about the position valued in the wider culture, and then adjust their views in that direction for social approval reasons.

Group Polarisation

The tendency of a group to make decisions that are more extreme than the initial inclination of its members.