An Auditor Performing Nonaudit Work for a Client May Be

question 51

Multiple Choice

An auditor performing nonaudit work for a client may be in danger of violating the independence rules in Government Auditing Standards when he or she

• A) Conducts a search and recommends a particular person for a management position for the client.
• B) Provides advice on establishing or improving internal controls.
• C) Provides the client with benchmarking information.
• D) Answers technical questions for the client.

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Definitions:

Ethical Issues

Moral challenges that arise in professional or personal contexts, requiring consideration of right and wrong conduct.

Real Consequences

The actual outcomes or effects that result from actions or decisions.

Duty Ethics

An ethical framework that emphasizes duties or moral obligations as the basis for action, typically associated with the philosophy of Immanuel Kant.

Personalistic Ethics

An ethical perspective that emphasizes the centrality of individual human beings and their values and moral decision-making.