Which of the following does not directly relate to an auditor's responsibility for having appropriate competence and capabilities to perform the audit?
A)Participating in continuing professional education
B)Gaining experience through hands-on practice
C)Obtaining reliable documentary evidence
D)Attending on-the-job training

Question

Quizplus · Accepted Answer

Obtaining reliable documentary evidence is a fundamental part of the audit process, but it does not directly relate to an auditor's responsibility for having appropriate competence and capabilities to perform the audit. Choices A, B, and D all relate to an auditor's responsibility for continuing to develop their skills and knowledge to perform the audit effectively.

Which of the Following Does Not Directly Relate to an Auditor's