The Statements on Auditing Standards Issued by the Auditing Standards

question 99

Multiple Choice

The Statements on Auditing Standards issued by the Auditing Standards Board

• A) are regarded as authoritative literature.
• B) mandate the amount of evidence that must be obtained.
• C) must be followed in all situations.
• D) are optional guidelines which an auditor may choose to follow or not follow when conducting an audit.

---

Definitions:

DSM-5

The fifth edition of the Diagnostic and Statistical Manual of Mental Disorders, a comprehensive taxonomy published by the American Psychiatric Association that classifies mental disorders for clinical and research purposes.

Categorical Approach

A method of classification based on distinct and separate categories, typically used in contexts like diagnosing mental disorders.

Dimensional Approach

A method of categorizing characteristics on a continuum rather than as distinct categories, often used in psychology to describe personality or mental disorders.

Personality

A rephrased definition: The composite of emotional, attitudinal, and behavioral response patterns that define an individual's unique personal identity and ways of interacting with their environment.