An Auditor Selects a Sample Using a Random Number Generator

question 59

Multiple Choice

An auditor selects a sample using a random number generator, even though she believes the account being audited presents increased risk. This is a violation of:

• A) professional care.
• B) professional skepticism.
• C) Both a and b
• D) Neither a nor b.

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Definitions:

Strange Situation

An experimental procedure devised by Ainsworth et al. to observe attachment relationships between a caregiver and child.

Secure Attachment

A type of emotional bond where individuals feel confident and supported, typically seen in healthy parent-child relationships.

Imprinting

A rapid learning process occurring early in the life of a social animal, in which a specific behavior pattern is established as a result of recognition and attraction to another object, often a parent.

Critical Period

A specific time during development when the presence or absence of certain experiences has a lasting impact on the individual.