Auditors Use a Re-Performance Procedure

question 41

Multiple Choice

Auditors use a re-performance procedure:

• A) only when testing controls.
• B) only during the audit planning stage.
• C) only when conducting substantive testing.
• D) when testing controls and when conducting substantive testing.

---

Definitions:

Duty of Competence

An ethical obligation requiring lawyers to possess the knowledge, skill, and ability necessary to represent their clients effectively.

Client Confidentiality

A legal principle that obligates attorneys to keep their clients' information private and not disclose it without consent.

Attorney-Client Relationship

A professional relationship in which an attorney is hired and provides legal advice or representation to a client, featuring confidentiality and loyalty.

Ethical Responsibilities

Obligations to act in a morally sound manner, following established codes of conduct, especially within professional settings.