In an Effort to Harmonize International Auditing Standards on a Regional

question 39

Multiple Choice

In an effort to harmonize international auditing standards on a regional level, the European Union has issued directives pertaining to this end. Its Eighth Directive caused the United Kingdom to change the country's long-held standard for individuals wishing to be auditors. Which of the following is a new requirement for auditors in the UK?

• A) Auditors must be members of a recognized professional association, such as the ICAEW.
• B) New entrants to the auditing profession must hold a university degree in accountancy.
• C) Auditors may now be a citizen of any country in the European Union rather than just the UK.
• D) New members of the auditing profession must have a university degree.

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Definitions:

Generalities

Statements or ideas that are broad and vague, lacking specific detail or focus on particular instances.

Scaling Motivation

The process of increasing or adjusting one's level of motivation towards achieving a particular goal or task.

Scaling Problem

A challenge associated with adjusting the size or capacity of a system or process to meet changing demands.

Miracle Question

A therapeutic technique used in solution-focused therapy where clients are asked to imagine how their life would be different if a miracle happened overnight, helping to identify goals and desires.