Which of the Following Is Not a Reason Why Auditors

question 48

Multiple Choice

Which of the following is not a reason why auditors perform an investigation of potential clients as part of their client acceptance and continuance procedures?

• A) It is important for auditors to establish good reputations, so they strive to accept clients that possess a high level of integrity.
• B) They want to avoid business risks associated with potential litigation.
• C) They want to be reasonably assured of their ability to earn a profit from the audit engagements they perform.
• D) They want to assist their audit clients in recovering from financial decline.

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Definitions:

Insight Therapy

A form of psychotherapy aimed at increasing a patient’s awareness of underlying motives and defenses.

Aaron Beck

A psychiatrist known as the father of cognitive therapy, which focuses on changing unhelpful thinking patterns to improve emotional regulation and develop personal coping strategies.

Cognitive Therapy

A form of psychotherapy that emphasizes the importance of thought patterns in influencing behavior and emotions.

Dissociative Identity Disorder

Dissociative Identity Disorder is a psychological condition characterized by the presence of two or more distinct personality states or identities within a single individual, often as a response to traumatic experiences.