Which of the following statements does not prop- erly describe an element of the theoretical frame- work

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Which of the following statements does not prop- erly describe an element of the theoretical frame- work of auditing?

a. The data to be audited can be verified.

b. Short-term conflicts may exist between manag- ers who prepare data and auditors who examine the data.

c. Auditors act on behalf of management.

d. An audit benefits the public.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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