An Auditor's Assessment of Their Client's Integrity Would Not Include

question 71

Multiple Choice

An auditor's assessment of their client's integrity would not include

• A) whether the auditor has sufficiently competent staff to complete the audit.
• B) the client's attitude to audit fees and its willingness to pay a fair amount.
• C) the client's attitude to risk exposure and management.
• D) the reputation of the client and its management.

---

Definitions:

Poles Per Phase

A characteristic of electric machines which indicates the number of magnetic poles in one phase of the machine.

Output Frequency

The frequency of the electrical output signal generated by an oscillator, amplifier, or another electronic device.

Brushless Exciter

A device used to excite the rotor of an alternator or synchronous motor that does not use brushes or sliprings.

Primary Exciter

A device, often a small generator, used to supply the initial current to the field winding of an alternator or to a magnetic coil to start the generation of electricity.