According to the Profession's Rules of Conduct,an Auditor Would Be

question 26

Multiple Choice

According to the profession's rules of conduct,an auditor would be considered independent in which of the following instances?

• A)The auditor is the officially appointed stock transfer agent of a client.
• B)The auditor has a personal chequing account in a branch of a client bank.
• C)The client has not paid its audit fees for the past three years.
• D)The client is the only tenant in a commercial building owned by the auditor.

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Definitions:

Input-Based

Relating to approaches or systems that focus on the resources or efforts expended, rather than the outcomes or results achieved.

Motivation

The process that initiates, guides, and maintains goal-oriented behaviors, involving the biological, emotional, social, and cognitive forces that activate behavior.

Effort

The amount of physical or mental energy expended to achieve a task or goal.

Behaviors

Observable actions or reactions of individuals, often analyzed in psychology and organizational studies to understand human interactions.