There Are Five Ethical Concepts Underlying Effective Auditing in the Yellow

question 103

Multiple Choice

There are five ethical concepts underlying effective auditing in the Yellow Book. Which of the following is not one of them?

• A) Public interest focuses auditors' attention on serving the citizenry and honoring the public trust.
• B) Integrity requires auditors to conduct their work with an attitude that is objective, fact-based, and nonpartisan.
• C) Disclosure of potential conflicts requires the auditor to disclose immaterial conflicts of interest in the audit report.
• D) Proper use of government information, resources, and position precludes auditors from using sensitive or classified information or resources for personal gain.

---

Definitions:

Cultural Influence

The impact that a society's values, beliefs, and practices have on individuals' behaviors, attitudes, and perspectives.

Nomadic Societies

Communities that move from place to place rather than settling permanently in one location, often for reasons such as climate, food sources, or cultural traditions.

Gender Schemas

Cognitive frameworks that influence how individuals perceive and interpret gendered behaviors and roles in society.

Norms

Socially accepted rules of behavior that guide individuals' actions in society.