An Auditor,using the Same Degree of Due Care as Other

question 31

Multiple Choice

An auditor,using the same degree of due care as other members of the profession,fails to create an adequate allowance for bad debts.This occurrence is an example of

• A) Negligence.
• B) Fraud.
• C) An error in judgment.
• D) Constructive negligence.

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Definitions:

Id

In psychoanalytic theory, the part of the mind in which innate instinctive impulses and primary processes are manifest.

Preconscious

Part of the mind that contains thoughts and feelings that are not currently in conscious awareness but can be easily brought to consciousness.

Unconscious

Part of the mind that is not within thought's immediate awareness, influencing behaviors and thoughts without our knowing.

Sense of Self

An individual's perception of their personality traits, physical characteristics, abilities, values, goals, and roles that constitute their identity.