Quiz 1

of the auditor is primarilymet

by having professional

education/training

and practical experience in auditing

• Objectivity

• Professional Behavior

• Professional Competence

• Integrity

The state of mind that permits the expression of a conclusion without being affected by influences

that compromise professional judgment, allowing an individual to act with integrity, and exercise objectivity and professional skepticism;

• Integrity

• Confidentiality

• Independence of Mind

• Independence in appearance

are the objectives and goals to be achieved

• Policies

• Procedures

• None of the above

requirements are expressed in the PSAs

using

• Should

• May

• Shall

• None of the above

PSAs are ______ standards of auditor’s performance that

must be achieved on each audit engagement

• Maximum

• minimum

• none of the above