Which of the Following Is Not a Factor Affecting the Independent

question 42

Multiple Choice

Which of the following is not a factor affecting the independent auditor's judgment as to the quantity, type and content of audit working papers?

• A)The need, in the particular circumstances, for supervision and review of the work performed by any assistants.
• B)The nature and conditions of the client's records and internal control.
• C)The expertise of client personnel and their expected audit participation.
• D)The type of financial report, schedules or other information upon which the auditor is reporting.

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Definitions:

Inhibitions

Psychological mechanisms that hold back or restrain one's behaviors, emotions, or thoughts, often unconsciously.

Hypnosis

A state of consciousness involving focused attention and reduced peripheral awareness, characterized by an enhanced capacity for response to suggestion.

Hallucinations

Perceptions in the absence of external stimulus that have qualities of real perception; these can be visual, auditory, or sensory in nature.

Dream Coherence

The degree to which a dream makes sense or is logically structured, varying greatly among different dreams and individuals.