PECB
LEAD-AUDITOR · Question #24
In the context of a third-party certification audit, confidentiality is an issue in an audit programme. Select two options which correctly state the function of confidentiality in an audit
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Audit Principles and Ethics
Question
In the context of a third-party certification audit, confidentiality is an issue in an audit programme. Select two options which correctly state the function of confidentiality in an audit
Options
- AAuditors are forced by regulatory requirements to maintain confidentiality in an audit
- BObservers in an audit team cannot access any confidential information
- CConfidentiality is one of the principles of audit conduct
- DAuditors should obtain the auditee's permission before using a camera or recording equipment
- EAudit information can be used for improving personal competence by the auditor
- FAs an auditor is always accompanied by a guide, there is no risk to the auditee's sensitive
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Topics
#audit confidentiality#audit principles#third-party certification audit#recording equipment