AUD 2 Professional Responsibilities and Ethics 13 Flashcards
I_____________ Standards of the Government Accountability Office (GAO)
Safeguards may include:
- Consulting with other auditors, regulators, or other independent third parties;
- Disclosing the nature and extent of services that could potentially impair independence to those responsible for governance and discussing independence issues with them; and
- Using an outside auditor to participate in the audit by performing or reperforming parts of it, or by reviewing the work performed.
Independence Standards of the Government Accountability Office (GAO)
Safeguards may include:
- Consulting with other auditors, regulators, or other independent third parties;
- Disclosing the nature and extent of services that could potentially impair independence to those responsible for governance and discussing independence issues with them; and
- Using an outside auditor to participate in the audit by performing or reperforming parts of it, or by reviewing the work performed.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring app_________ of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be ap____ed by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of m_________;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the a_____ to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• R_____ing appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Requiring appointment of the auditor to be approved by parties who are not part of management;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of non____ services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance ob______y;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• E_______ing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting p_____ers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for s_____ing providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing pr______es for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity;
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the a______’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the auditor’s services by g_________e.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• O_______t of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
• Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The c_____ can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate p_____es and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and p________es designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create s_________s.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
The client can also initiate policies and procedures designed to create safeguards.
These may include:
- Requiring appointment of the auditor to be approved by parties who are not part of management;
- Establishing procedures for selecting providers of nonaudit services designed to enhance objectivity; and
- Oversight of the auditor’s services by governance.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an ac_________ level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If s_________s are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will d_________t the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the a______s and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may p______ the audit engagement.
Independence Standards of the Government Accountability Office (GAO)
If safeguards are sufficient to reduce threats to an acceptable level,
the auditor will document the analysis and may perform the audit engagement.