Which of the following is/are the primary means of communication for gathering information while assessing management integrity?
A)communication with the previous auditor, only
B)communication with client personnel and with the client's industry peers, only
C)communication with the client's industry peers, only
D)communication with the client personnel, the client's industry peers and the previous auditor

Question

Quizplus · Accepted Answer

Communication with the client personnel, the client's industry peers, and the previous auditor are all important sources of information when assessing management integrity. By communicating with client personnel, the auditor can gain insight into the day-to-day operations of the organization and identify any questionable practices or behaviors. Communication with the client's industry peers can provide information about the reputation of management within the industry and any known issues or concerns. Lastly, communication with the previous auditor can provide information about prior audits and any potential issues or concerns with management integrity that were identified.

Which of the Following Is/are the Primary Means of Communication