Which of the Following Statements on Professional Judgment Is Not

question 6

Multiple Choice

Which of the following statements on professional judgment is not true?

• A)The exercise of professional judgment requires the availability of benchmarks or explicit criteria by which to evaluate alternatives.
• B)The use of professional judgment represents arbitrary behaviour.
• C)An auditor must use his or her professional judgment to determine whether management's choices are suitable within the context of the company.
• D)Applying the mandatory disclosure requirements of the CICA Handbook often involves professional judgment.