Which of the following would be a violation of the general auditing standards:
A) the auditor accepts an engagement from a firm for whom his brother-in-law works as the controller.
B) the auditor hires marketing majors because it cannot afford accounting graduates but trains them thoroughly.
C) the auditor allows second-year staff to supervise beginning staff.
D) All of the above are violations.

Question

Quizplus · Accepted Answer

The general auditing standards require auditors to maintain independence in both fact and appearance. Accepting an engagement from a firm that employs a close relative could impair the auditor's independence and objectivity, making it a violation of the standards.

B and C are not violations of the general auditing standards. While hiring individuals without an accounting degree and allowing second-year staff to supervise beginning staff may not be ideal, it does not violate the standards.

Which of the Following Would Be a Violation of the General