In order to remain unbiased, it is important for the auditor not to develop preliminary expectations before performing calculations on client data.

Question

Quizplus · Accepted Answer

Developing preliminary expectations is a key part of audit planning and helps auditors identify potential discrepancies or anomalies in the client's data. It does not inherently bias the audit process but rather guides it.

In Order to Remain Unbiased, It Is Important for the Auditor