Which of the following situations would best indicate to the chief audit executive that one of the audit team members is struggling with application of due professional care?
A.
The engagement supervisor requests that an auditor carry out improvements to workpapers to address numerous problems: evidence is missing, references are incorrect, and conclusions are superfluous
B.
Audit work was completed m accordance with the established goals; however, a material misstatement was later uncovered in the audited area by another assurance provider.
C.
According to the audit report, several control failures occurred due to irresponsible behavior of local management, who was consequently deprived of bonuses and wrote a negative feedback to the auditor
D.
The delivery of audit results was several weeks late because the internal auditor had to spend additional time trying to understand the nature of certain transactions with derivation.
The situation described in option A indicates a lack of due professional care because the engagement supervisor identifies numerous deficiencies in the workpapers, such as missing evidence, incorrect references, and superfluous conclusions. Due professional care requires internal auditors to apply the diligence and skill expected of a reasonably prudent and competent auditor. The presence of these issues suggests that the auditor is struggling to maintain the quality and thoroughness required in audit documentation.
IIA Standard 1220: Due Professional Care
IIA Practice Guide: Audit Documentation
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