An Auditor May Not Perform an Audit Unless Threats to Independence

question 24

Multiple Choice

An auditor may not perform an audit unless threats to independence are:

• A) Agreed to by the audit client
• B) Reduced to an acceptable level
• C) Nonexistent
• D) Eliminated entirely by the client prior to commencement of the audit

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Definitions:

Self-Actualization

The realization or fulfillment of one's talents and potentialities, considered a drive or need present in everyone.

Predetermined

Something established or decided in advance, not subject to change or influence by subsequent events.

Actualization Tendency

The innate drive in humans towards growth, fulfillment of potential, and self-realization, often associated with the humanistic psychology of Carl Rogers.

Biological Instincts

Innate impulses or drives present in all individuals that guide behavior and ensure survival.