The Auditor Must Gather Evidence Guided by the Standard of Due

question 19

Multiple Choice

The auditor must gather evidence guided by the standard of due professional care.Due professional care requires

• A)the auditor to perform audit duties with skill comparable to that of any other client
• B)to gather statements and interpret statements in a manner that any other professional would have done
• C)the auditor to know accounting and auditing standards
• D)the auditor to be knowledgeable about the economy

Realize the role of HR in career planning and the positive outcomes for organizational concerns.

Differentiate among cognitive, behavioural, and environmental developmental strategies.

Understand different on-the-job and off-the-job training techniques and their applications.

Recognize the importance and components of career development actions individuals can take.

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Definitions:

Social Needs

The need for love, companionship, and friendship—the desire for acceptance by others.

Companionship

The feeling of fellowship or friendship provided by a companion or companions.

Herzberg's Two-factor Theory

A motivational theory that suggests employee satisfaction and dissatisfaction are influenced by two independent factors: hygiene factors and motivators.