Having an Unbiased Viewpoint Is a Characteristic of Which Auditing

question 35

Multiple Choice

Having an unbiased viewpoint is a characteristic of which auditing concept?

• A) professional scepticism
• B) independence
• C) assurance
• D) client acceptance

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Definitions:

Working Memory

A cognitive system responsible for the temporary holding and processing of information needed for complex cognitive tasks like learning, reasoning, and comprehension.

Sensory Memory

The shortest-term element of memory which acts as a buffer for stimuli received through the senses.

Memory Skill

The ability to encode, store, and retrieve information effectively from one's mind.

Cognitive Development

The process by which individuals perceive, think, and gain understanding of their world through the interaction of genetic and learned factors.