An Auditor Maintains No Direct Financial Interest in the Company

question 129

Multiple Choice

An auditor maintains no direct financial interest in the company he or she is auditing.The principle being followed is

• A)independence.
• B)integrity.
• C)objectivity.
• D)due care.

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Definitions:

Cluster C

A category within the Diagnostic and Statistical Manual of Mental Disorders, referring to personality disorders characterized by anxious and fearful behavior.

DSM-5

The fifth edition of the Diagnostic and Statistical Manual of Mental Disorders, a publication by the American Psychiatric Association that classifies and provides criteria for mental disorders.

Big Five Personality

A theory that describes personality through five broad dimensions: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Diagnostic

Pertains to the process of identifying or determining the nature and cause of a disease or condition through examination of symptoms and tests.