Normally the Auditor Is Not Permitted to Divulge Confidential Information

question 12

Multiple Choice

Normally the auditor is not permitted to divulge confidential information obtained from a client.Which of the following situations would be a violation of this requirement?

• A)to respond to the information request of a shareholder.
• B)to respond to a quality review request of the state board of accountancy.
• C)to initiate a complaint with the AICPA's ethics division.
• D)to ensure adequate disclosure in accordance with GAAP.

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Definitions:

Knowledge Development

The process of acquiring, creating, sharing, and utilizing information and expertise to achieve organizational or personal objectives.

Moral Principles

Fundamental beliefs about what is right, wrong, or ethical that guide individuals' behavior.

Ethics

A set of moral principles or values that govern individuals' behaviors or the conducting of an activity.

Absenteeism

The habitual or intentional failure to attend work or obligations without valid reason, often considered a sign of poor job satisfaction or organizational issues.