Author Question: An auditor need not abide by a particular auditing standard if the auditor believes that (Read 63 times)

moore.cailinf · **on:** Aug 21, 2022

Question 1

________ is an attitude that includes a questioning mind, being alert to conditions that might indicate possible misstatements due to fraud or error, and a critical assessment of audit evidence.
◦ Reasonableness
◦ Diligence
◦ Professional skepticism
◦ Competence

Question 2

An auditor need not abide by a particular auditing standard if the auditor believes that
◦ the issue in question is immaterial in amount.
◦ more expertise is needed to fulfill the requirement.
◦ the requirement of the standard has not been addressed by the PCAOB.
◦ fraud is involved.

xinyifff · **Reply #1 on:** Aug 21, 2022

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