Dimitri Works at a Large Public Accounting Firm

question 68

Multiple Choice

Dimitri works at a large public accounting firm. Dimitri referred one of his friends for a junior auditor position. Dimitri's friend was hired despite the fact that he had a criminal record. The partner at the firm did not perform a background check on Dimitri's friend since he was recommended by an employee. Which element of quality control has been compromised?

• A) general ethical requirements
• B) independence
• C) general human resource policies
• D) engagement performance

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Definitions:

Digital Immigrant

A term used to describe individuals who were not born into the digital age but have adopted and learned digital technologies later in life.

Negligence Per Se

A legal doctrine where an action is considered negligent because it violates a statute or regulation designed to protect the public.

Strict Liability

A legal principle that holds a party responsible for damages or losses, regardless of fault or intent.

Unexcused Violation

A breach of rules or laws where the offender has no justifiable reason or excuse for their actions.