Which of these is not an ethical consideration for the auditor in deciding whether to accept an audit engagement?
A)Identifying intended users of the audited financial statements.
B)Evaluate circumstances that would compromise their independence.
C)Assessing their competence to perform the audit.
D)Determine their ability to use due care in performing the audit.

Question

Quizplus · Accepted Answer

Identifying intended users of the audited financial statements is not an ethical consideration for accepting an audit engagement. Ethical considerations focus on independence, competence, and due care.

Which of These Is Not an Ethical Consideration for the Auditor