Auditor's Need to Exhibit Professional Skepticism When Auditing a Client

question 49

Multiple Choice

Auditor's need to exhibit professional skepticism when auditing a client. This auditing standard is best expressed by which of the following?

• A) the auditor neither assumes dishonesty or honesty of management
• B) the auditor assumes dishonesty of management
• C) the auditor assumes honesty of management
• D) the auditor assumes management lacks integrity

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Definitions:

Transference

A phenomenon in psychoanalysis where patients project feelings about important people in their past onto their therapists.

Abreaction

The expression and consequent release of previously repressed emotion, usually achieved through recalling the experience that led to the emotion during therapy.

Gestalt Therapy

A form of psychotherapy emphasizing personal responsibility, and focusing upon the individual's experience in the present moment, their environment, and the social contexts of their life.

Overt Behavior

Observable actions or responses of an individual, which can be seen and measured.