An Auditor May Not Perform an Audit Unless Threats to Independence

question 24

Multiple Choice

An auditor may not perform an audit unless threats to independence are:

• A) Agreed to by the audit client
• B) Reduced to an acceptable level
• C) Nonexistent
• D) Eliminated entirely by the client prior to commencement of the audit

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Definitions:

Cognitive-behavioral Therapist

A mental health professional specializing in treating emotional and mental disorders using cognitive-behavioral therapy, focusing on changing negative thought patterns and behaviors.

Psychodynamic Therapist

A mental health professional who treats individuals by exploring the dynamic interactions between their conscious and unconscious mind.

Schizophrenia

An emotional or behavioral condition defined by abnormal thought processes, feelings, communication, self-awareness, and conduct.

Schizophreniform Disorder

A psychiatric diagnosis that applies to individuals who exhibit symptoms similar to those of schizophrenia, but for a duration of less than six months.