Which of the Following Is an Essential Factor in Evaluating

question 26

Multiple Choice

Which of the following is an essential factor in evaluating the sufficiency of evidence? The evidence must:

• A)be well documented and cross-referenced in the audit documents.
• B)be based on sources that are considered reliable.
• C)bear a direct relationship to the audit objective.
• D)be of a large enough quantity to enable the auditor to form an opinion.

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Definitions:

Collectivistic

Pertains to cultures or societies that emphasize the needs and goals of the group over the desires and wants of the individual.

Cultural Characteristic

Cultural characteristics are the values, beliefs, behaviors, and artifacts that define a specific group or society, influencing how its members interact with each other and with external groups.

Trompenaars

Refers to Fons Trompenaars, a Dutch organizational theorist, known for his work on cross-cultural communication and management.

Power Distance

The extent to which less powerful members of organizations and institutions accept and expect that power is distributed unequally.