Auditing Standard #5 Requires

question 45

Multiple Choice

Auditing Standard #5 requires:

• A) auditors perform tests of internal control.
• B) auditors have technical competence to perform audits.
• C) auditors exercise professional skepticism.
• D) Both b and c

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Definitions:

Competence Stage

A phase in skill acquisition where individuals gain more confidence and ability to perform a task efficiently, but may still require occasional guidance.

Autonomously

Acting independently or having the freedom to make one's own decisions without external control.

Learning Pace

The speed or rate at which an individual absorbs, processes, and retains new information or skills.

Freeze Moment

A point in time when an individual becomes momentarily unable to act or respond due to surprise, fear, or uncertainty.