Which one of the following is not a management expectation for independent auditors?
A) An outside source of expertise on accounting matters.
B) Individuals who perform tests and draw conclusions on assertions.
C) A participant in management decision making.
D) A provider of a written communication.

Question

Quizplus · Accepted Answer

Independent auditors are expected to provide an outside source of expertise on accounting matters, perform tests and draw conclusions on assertions, and provide a written communication to management and other stakeholders. However, they are not expected to be participants in management decision making, as this could potentially compromise their objectivity and independence.

Which One of the Following Is Not a Management Expectation