There are five ethical concepts underlying effective auditing in the Yellow Book. Which of the following is not one of them? A) Public interest focuses auditors' attention on serving the citizenry and honoring the public trust. B) Integrity requires auditors to conduct their work with an attitude that is objective, fact-based, and nonpartisan. C) Disclosure of potential conflicts requires the auditor to disclose immaterial conflicts of interest in the audit report. D) Proper use of government information, resources, and position precludes auditors from using sensitive or classified information or resources for personal gain.

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The yellow book outlines five ethical concepts underlying effective auditing. They are 1) Public interest which focuses auditors' attention on serving the citizenry and honoring the public trust, 2) Integrity which requires auditors to conduct their work with an attitude that is objective, fact-based and nonpartisan, 3) Objectivity which includes independence in fact and appearance and being free of conflicts of interest, 4) Proper use of government information, which ensures that resources and position precludes auditors from using sensitive or classified information or resources for personal gain and 5) Professional behavior which includes auditors conducting their services in accordance with technical and professional standards.

There Are Five Ethical Concepts Underlying Effective Auditing in the Yellow