When an Auditor Uses the Work of an Expert, Who

question 14

Multiple Choice

When an auditor uses the work of an expert, who has the responsibility for arriving at an overall conclusion regarding the fair presentation of a client's financial statements?

• A) the auditor
• B) the expert
• C) the client's management
• D) the client's audit committee

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Definitions:

Lawrence Kohlberg

A psychologist best known for his theory of stages of moral development.

Stages

Distinct phases or steps in a process or development, often used to describe progressive milestones in personal growth, project management, or disease progression.

Organizational Culture

A compilation of joint attitudes, objectives, practices, and values that embodies an institution or organization.

Ethical Behavior

Acting in ways consistent with societal standards of right and wrong.