Due Professional Care Requires Auditors to

question 47

Multiple Choice

Due professional care requires auditors to

• A) Obtain independent, third party (non-auditee) documentation as evidence for all information presented in the financial statements.
• B) Exercise professional skepticism during the audit.
• C) Disregard any evidence generated by the auditee during the audit.
• D) Find every error contained in the financial statements prepared by management.

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Definitions:

Job Incentive

A motivational factor or benefits given to employees to encourage increased productivity.

Cognitive Psychology

The branch of psychology focusing on mental processes such as perception, memory, thought, and problem-solving, and how they may affect behavior.

Internal Mental Events

Psychological occurrences within the mind such as thoughts, feelings, and memories that are not observable by others.

Behaviourism

A branch of psychology focused on studying and modifying observable behaviors.