External Financial Statement Auditors Must Obtain Evidence Regarding What Attributes

question 26

Multiple Choice

External financial statement auditors must obtain evidence regarding what attributes of an internal audit (IA) department if the external auditors intend to rely on IA's work?

• A)Integrity
• B)Objectivity
• C)Competence
• D)All of the above

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Definitions:

Discretion

The freedom to decide what should be done in a particular situation.

Prosecutorial Misconduct

Inappropriate or unethical behavior by a prosecutor, such as withholding evidence, that can undermine a fair trial.

Intimidate Witnesses

The act of frightening those who are to testify in court in order to influence their testimony.

Grand Jury Subpoena

A Grand Jury Subpoena is a legal document ordering someone to testify or provide evidence before a grand jury, which is involved in reviewing evidence to determine if charges should be brought in a case.