An Auditor Has a Duty to

question 37

Multiple Choice

An auditor has a duty to

• A) provide reasonable assurance that material misstatements will be detected.
• B) be a guarantor of the fairness in the statements.
• C) be equally responsible with management for the preparation of the financial statements.
• D) be an insurer of the fairness in the statements.

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Definitions:

Psychological Health

Psychological health pertains to the well-being of an individual’s mental and emotional states, including aspects of their cognitive functioning, emotions, and behaviors, contributing to their overall quality of life.

National Standard

A set of established criteria or benchmarks officially recognized at a national level for quality, safety, performance, or compliance in a specific area.

Mental Health

The psychological and emotional well-being of an individual, influencing how they think, feel, and behave.

Training Rigour

The extent to which training is thoroughly or exhaustively handled, often emphasizing the quality and depth of the content and the process.