A governmental auditor assigned to audit the financial statements of the state highway department would not be considered independent if the auditor
A) Also held a position as a project manager in the highway department.
B) Was the state audit official elected in a general statewide election with responsibility to report to the legislature.
C) Normally works as a state auditor employed in the department of human services.
D) Was appointed by the state governor with responsibility to report to the legislature.

Question

Quizplus · Accepted Answer

If the auditor also holds a position as a project manager in the highway department, they would not be considered independent. This is because they would have an employment relationship and a financial interest in the organization being audited, which could compromise their objectivity and impartiality. The other choices may affect the auditor's accountability, but they do not necessarily compromise their independence.

A Governmental Auditor Assigned to Audit the Financial Statements of the State