Which of the following is one of the most important drivers of audit quality in cases where an auditor may feel some pressure to acquiesce to management's demands to not require that misstatements be corrected in order to preserve a harmonious working relationship?
A)Firm culture.
B)Ethics training.
C)Annual income of the CPA firm.
D)PCAOB guidance.

Question

Quizplus · Accepted Answer

Firm culture is one of the most important drivers of audit quality in cases where an auditor may feel pressure to compromise their professional judgment. A strong culture that emphasizes the importance of integrity, independence, and objectivity can help auditors overcome the pressure to acquiesce to management's demands and prioritize the accuracy and completeness of financial statements. Ethics training, PCAOB guidance, and annual income of the CPA firm are also important factors, but they are not as critical as firm culture in this context.

Which of the Following Is One of the Most Important