Auditor Rotation in CLERP9 States That an Auditor Cannot Perform

question 39

Multiple Choice

Auditor rotation in CLERP9 states that an auditor cannot perform a significant role in the audit of a client in more than

• A)two out of seven years.
• B)six out of seven years.
• C)five out of seven years.
• D)two out of five years.

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Definitions:

Common Law

A body of unwritten laws based on legal precedents established by the courts, as opposed to statutory laws enacted by legislative bodies.

U.S. Constitution

The supreme law of the United States, establishing the framework of national government and the rights and freedoms of individuals.

Sexual Harassment

Unsolicited sexual propositions, solicitations for sexual benefits, and any form of sexual natured verbal or physical harassment.

Paid Vacation

Employer-provided benefit that offers employees paid time off from work, which can be used for personal time, holidays, or travel.