The provision of internal audit services to an audit client may place at risk which of the following ethical attributes?
A) confidentiality
B) independence
C) competence and due care
D) all of the above

Question

Quizplus · Accepted Answer

Providing internal audit services to an audit client may impair the independence of the auditor, which is a critical ethical attribute for auditors. The provision of internal audit services may also compromise the objectivity of the auditor, which is a necessary attribute for conducting efficient audits. While confidentiality and competence are also significant ethical attributes, they are not directly impacted by the provision of internal audit services.

The Provision of Internal Audit Services to an Audit Client