Which of the Following Factors Most Likely Would Cause an Auditor

question 41

Multiple Choice

Which of the following factors most likely would cause an auditor to not accept a new audit engagement?

• A) An inadequate understanding of the entity's internal control.
• B) The close proximity to the end of the entity's fiscal year.
• C) The conclusion that the entity's management probably lacks integrity.
• D) An inability to perform preliminary analytical procedures before assessing control risk.

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Definitions:

Outcome

An outcome is the result or effect of an action, decision, or situation, often analyzed to assess the success or failure of an endeavor.

Valence

In psychology, the value associated with a particular outcome or reward, influencing the motivation of an individual.

Expectancy

The belief or anticipation that a particular event or outcome will occur.

Instrumentality

In the context of motivation theory, it refers to the perceived relationship between performing at a certain level and achieving a desired outcome.