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An independent auditor must have which of the following?
A. Experience in taxation that is sufficient to comply with generally accepted auditing standards.
B. The ability to exercise sound professional judgment.
C. A pre-existing and well-informed point of view with respect to the audit.
D. A background in many different disciplines.
Choose one correct answer!
♦ Relevant knowledge
The different roles played by auditors includes evaluating the financial performance of companies to ensure smooth operation or operation of diverse operations. Auditors scrutinize financial accounts and scrutinize the spreadsheets for an organisation to find out if it is earning profits through its processes.
Option B is the answer
(the ability to exercise sound professional judgement )
Independent auditors must be able make sound judgments for planning and executing their audit. This ability can be acquired through experience, knowledge and training.