Which of the following is not a step in the professional judgment process?
A) make the decision
B) perform the analysis
C) determine the type of audit opinion
D) review and document the rationale for the conclusion

Question

Quizplus · Accepted Answer

Determining the type of audit opinion is not a step in the professional judgment process. The steps in the professional judgment process include performing the analysis, reviewing and documenting the rationale for the conclusion, and making the decision based on the analysis and documentation. The type of audit opinion is determined at the end of the audit process based on the results of the audit.

Which of the Following Is Not a Step in the Professional