An auditor's professional competence depends upon each of the following except:
A) knowledge.
B) a reputation for issuing unqualified audit opinions.
C) the availability of professional staff and other resources necessary for the audit engagement.
D) the requisite training and proficiency necessary for the audit engagement.

Question

Quizplus · Accepted Answer

While a reputation for issuing unqualified audit opinions may be desirable, it is not necessary for an auditor's professional competence. Professional competence is dependent on the auditor's knowledge, availability of necessary resources, and requisite training and proficiency.

An Auditor's Professional Competence Depends Upon Each of the Following