Which of the Following Is Not a Concept from the Performance

question 80

Multiple Choice

Which of the following is not a concept from the performance principle under generally accepted auditing standards?

• A)The auditor must plan the work and properly supervise any assistants.
• B)The auditor must express an opinion in accordance with the auditor's findings.
• C)The auditor must obtain sufficient appropriate evidence about whether material misstatements exist.
• D)The auditor must determine and apply an appropriate materiality level throughout the audit.

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Definitions:

Cultural values

The beliefs, practices, arts, institutions, and customs shared by a particular society, group, place, or time, influencing behaviors and perceptions.

Confrontational tactics

Strategies employed to challenge or face someone or something directly and forcefully.

Macro systems

Broad social frameworks and structures that encompass societal norms, economic systems, and cultural contexts, affecting individuals and communities.

Within-group differences

Variabilities or diversities that exist among individuals within a single group, category, or population.