An Auditor Should Accept the Fact That Management of an Audit

question 32

True/False

An auditor should accept the fact that management of an audit client may restrict access to persons within the entity from whom the auditor may need to obtain audit evidence due to client confidentiality.

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Definitions:

Compromise

Process by which preferred alternatives are sacrificed because they are inaccessible.

Gottfredson's

Refers to a theory of career development proposed by Linda Gottfredson, which emphasizes the process of circumscription and compromise in career choice.

Holland's

Refers to Holland's Theory, emphasizing the alignment between personal interests, capabilities, and the characteristics of professional environments.

Bandura's

Refers to the psychological theory emphasizing the importance of belief in one’s own abilities, developed by Albert Bandura, focusing on the power of self-belief in achieving personal goals.