Planning Is a Continuous Process That Must Occur Throughout the Audit

question 15

Multiple Choice

Planning is a continuous process that must occur throughout the audit engagement because

• A) disconfirming information is likely to arise.
• B) the audit committee is likely to point out flaws in the original audit plan.
• C) all information affecting the audit occurs concurrently.
• D) auditor skill levels are continuously fluctuating.

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Definitions:

DSM-5 Dimensions

The dimensional model of pathology outlined in the Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition, describing various aspects of mental disorders, including severity, duration, and impact on functioning.

Manipulative

Behavior characterized by skillful influence or control over someone or something, often in a deceitful way.

Antagonism

Refers to opposition or hostility between individuals or groups, often resulting in conflict or resistance.

Obsessive-compulsive Personality

A personality disorder characterized by a preoccupation with orderliness, perfectionism, and control.