CAS 200 Explains That as Part of General Qualifications and Conduct,the

question 61

Multiple Choice

CAS 200 explains that as part of general qualifications and conduct,the auditor should exercise due care in the performance of all aspects of auditing.Which of the following is an illustration of due care?

• A)having an objective state of mind and independence from the client
• B)having formal education and practical experience in the conduct of auditing
• C)issuing a standard audit report using the CPA Canada Handbook specified wording
• D)considering the completeness of the working papers

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Definitions:

Undercoverage

A bias in statistics that occurs when some members of the population are inadequately represented in the sample.

Space Order

Refers to the organization or arrangement of elements in a visual field or a design project, emphasizing how objects are placed in three-dimensional space.

Topic Sentence

A topic sentence is the first sentence in a paragraph that summarizes the main idea or point of the paragraph, guiding the reader through the text.

Supporting Details

Supporting details are specific pieces of information or examples that provide evidence or clarification to back up a main idea or argument in text.