It Is Important for the Auditor to Consider the Competence

question 65

Multiple Choice

It is important for the auditor to consider the competence of the audit client's employees because their competence bears directly and importantly upon the:

• A) cost/benefit relationship of the system of internal control.
• B) achievement of the objectives of the system of internal control.
• C) timing of the tests to be performed.
• D) comparison of recorded accountability with assets.

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Definitions:

Specialized Knowledge

Expertise or skills developed in a specific field or area of study, often requiring advanced education or training.

Attitudes

Mental and emotional entities which shape an individual's feelings, beliefs, and predispositions towards particular aspects of their environment.

Behaviors

Behaviors entail the range of actions and mannerisms made by individuals in conjunction with themselves or their environment, which can be observable or interpreted.

Multidimensional Beings

refers to entities that exist or operate beyond the physical dimension, encompassing spiritual, mental, and emotional aspects.