ITPEC IP April 2019 Question 65
ITPEC IP April 2019 — Question 65 of 100
Every auditor must be independent from the subject being audited. Independence supports impartial judgment and prevents auditors from evaluating work for which they are responsible or in which they have a conflicting interest.
Answer (a)
Why not others:
- detailed technical knowledge can be supplied by particular team members or specialists and need not be held by every auditor
- hands-on experience in the audited business is not required of every auditor
- auditors identify and evaluate problems; the audited management is responsible for remediation
Key rule: Audit conclusions must be objective, so organizational and personal independence from the audited activity is fundamental.
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