External Auditor Mary Smith May Not Rely on the Work

question 9

Multiple Choice

External auditor Mary Smith may not rely on the work of internal auditor Ray Jones unless

• A) Jones is certified (CA, CGA, or CMA).
• B) Jones is independent of the client.
• C) Jones is supervised by Smith.
• D) Smith obtains evidence that supports the competence, integrity, and objectivity of Jones.

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Definitions:

Ingratiation

Ingratiation refers to a social influence strategy where an individual attempts to make themselves more likable or appealing to others, often to gain advantage or favor.

Impression Management

The process by which individuals attempt to control or manipulate the perceptions others have of them, often to appear more favorable or competent.

Personal Characteristics

Are the traits, attributes, or qualities that define an individual’s distinct personality and behavioral tendencies.

Message Content

The actual information or meaning conveyed in a communication act.