Which of the Following Is a Factor That the Auditor

question 18

Multiple Choice

Which of the following is a factor that the auditor should consider as they affect the reliability and relevance of information produced by a management's specialist?

• A)Competence,capabilities,and objectivity of that specialist.
• B)Work performed by that specialist.
• C)Appropriateness of that specialist's work as audit evidence for the relevant assertion.
• D)All of the above.

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Definitions:

Human Capital Demand

Refers to the need or requirement for skills, knowledge, and abilities offered by individuals in the workforce to meet the strategic and operational goals of an organization.

Human Capital Supply

The availability of individuals in the workforce who possess the necessary skills, knowledge, and abilities to meet an organization’s needs.

Demand Forecasting

Demand forecasting is the process of estimating the future demand for goods or services based on historical sales data, market analysis, and other factors.

Human Capital

The abilities, understanding, and expertise held by a person or a group, considered in relation to their worth or expense to a company.