What Is One of the Advantages of Converting Procedures from a Design

question 36

Multiple Choice

What is one of the advantages of converting procedures from a design to a performance format?

• A) obtain audit evidence of better quality
• B) help the auditor select the procedures to be performed
• C) eliminate duplicate procedures
• D) ensure compliance with Canadian Auditing Standards

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Definitions:

Whistleblowing

The act of exposing any kind of information or activity that is deemed illegal, unethical, or not correct within an organization.

Government Protection

Measures and policies implemented by a government to ensure the safety, rights, and well-being of its citizens.

Morality

A system of conduct that covers all broadly based, mostly unwritten standards of how people should behave and generally conform to cultural ideals of right and wrong.

Rationalizations

Justifications or explanations that are logically plausible but are actually used to justify behavior or beliefs that are not based on reason.