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LEAD-AUDITOR · Question #289

Prior to initiating the audit activities, the auditors considered the auditee's context, critical processes, and expectations. Which auditing principle has been applied?

The correct answer is A. Due professional care. Due professional care refers to auditors carefully considering all relevant factors before initiating In this scenario, the auditors assessed the auditee's context, processes, and expectations, which aligns with ISO 19011:2018 Clause 4 (Principles of Auditing: Due Professional Ca

Audit Process and Principles

Question

Prior to initiating the audit activities, the auditors considered the auditee's context, critical processes, and expectations. Which auditing principle has been applied?

Options

  • ADue professional care
  • BProfessional skepticism
  • CIntegrity

How the community answered

(48 responses)
  • A
    88% (42)
  • B
    8% (4)
  • C
    4% (2)

Explanation

Due professional care refers to auditors carefully considering all relevant factors before initiating In this scenario, the auditors assessed the auditee's context, processes, and expectations, which aligns with ISO 19011:2018 Clause 4 (Principles of Auditing: Due Professional Care).

Topics

#due professional care#audit preparation#auditing principles#auditee context

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