Under the Confidential Client Information Rule, Permission Is Not Required

question 33

True/False

Under the Confidential Client Information rule, permission is not required from the client to use the audit documentation relating to that client during an AICPA authorized peer review program with another CPA firm.

---

Definitions:

Personality Dimension

A Personality Dimension is a category used to describe a broad aspect of human behavior and attitudes that are consistent and enduring over time.

Role Stress

The stress experienced by individuals when there is a conflict, overload, or ambiguity in their job roles.

High Self-monitors

Individuals who are highly observant of their own behavior and the social environment, enabling them to adjust their behavior according to the situation.

Big Five Dimensions

An approach that breaks down human personality into five major categories: openness, conscientiousness, extraversion, agreeableness, and neuroticism.