During the Audit Engagement, the Primary Auditor May Rely on Other

question 23

Multiple Choice

During the audit engagement, the primary auditor may rely on other individuals, such as specialists, other auditors, and internal auditors (secondary auditors) . The primary way to defend the auditor against negligence should such other individuals conduct poor quality work is whether the

• A) other individuals were professionals with recognized credentials.
• B) primary auditor conducted sufficient quality control work with respect to the secondary auditor(s).
• C) secondary auditor had ever been sued before.
• D) appropriate level of materiality had been used during the conduct of the engagement.

---

Definitions:

Influencers

Individuals or entities that have the power to affect the purchasing decisions of others due to their authority, knowledge, position, or relationship with their audience.

Two-step Flow Model

A communication theory that suggests ideas often flow from mass media to opinion leaders, and from these leaders to a wider population.

Media Democratization

The process by which access to and participation in the media is becoming more widely distributed among the general populace, often through new technologies and the internet.

Ad-equivalency Value

A metric used in public relations and advertising to quantify the worth of media coverage or publicity by comparing it to the cost of equivalent paid advertising space or time.