Auditing Standard #3 Requires the Auditor

question 21

Multiple Choice

Auditing Standard #3 requires the auditor:

• A) to complete all documentation as of the audit report date.
• B) to complete all testing as of the audit report date.
• C) to complete all documentation within 45 days of the audit report date.
• D) None of the above.

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Definitions:

Organizational Socialization

The process through which new employees learn the attitudes, knowledge, skills, and behaviors required to function effectively within an organization.

Encounter Phase

A stage in the organizational socialization process where new employees experience the realities of their job and the organization.

Anticipatory Socialization

The process of preparing for future changes in roles or norms, often through rehearsal or simulation.

Organizational Culture

The unwritten, collective mindset and values that influence how people within an organization interact and work together.