The auditor's ultimate defence where conflicts are sufficiently great so as to compromise objectivity is:
A) APES 110.
B) the working papers.
C) whistle blowing.
D) resignation.

Question

Quizplus · Accepted Answer

In situations where conflicts are so great that they compromise the auditor's objectivity and independence, the best option is for the auditor to resign. This is in line with APES 110, which requires auditors to maintain their independence and objectivity throughout the audit process. Whistle blowing may also be an option, but it should only be used if the auditor has exhausted all other avenues for resolving the conflict and believes that there is a significant risk to the public interest. The working papers may provide evidence to support the auditor's position, but they are not a defence against conflicts that compromise independence and objectivity.

The Auditor's Ultimate Defence Where Conflicts Are Sufficiently Great So