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Which of the Following Is Not a Violation of One

Question 56

Multiple Choice

Which of the following is not a violation of one or more of the fundamental principles of the IESBA?


A) An auditor was arrested recently on his way home from the firm's annual social function for staff. He was a passenger in a car driven by his brother and he was charged with 'driving while intoxicated.'
B) An auditor retains a client's books and records to enforce payment of the auditor's bill, even after the client has demanded they be returned.
C) An auditor firm discriminates in its hiring practices based on the age of the applicant.
D) An auditor has issued the standard unmodified audit report after auditing a governmental agency, although auditing standards were not followed because the agency required different procedures.

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