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1) Professional behaviour means that members of the professional body must a) keep up to date with changes in regulations and standards b) uphold the

1) Professional behaviour means that members of the professional body must

a) keep up to date with changes in regulations and standards

b) uphold the reputation of the profession.

c) act diligently.

d) maintain their knowledge and skill at the required level.

2) Professional independence for auditors:

a)

is important when the auditor acts independently, and it does not matter what people believe about the auditors independence

b)

is only relevant to audits for new clients, not for continuing clients.

c)

detracts from the ability of users to rely on the financial statements to make their decisions.

d)

is the ability to act with integrity, objectivity, and professional skepticism.

3) A self-review threat arises when:

a) there is a long association between the auditor and its client.

b) the auditor represents the client in negotiations with a third party.

c) the auditor has a loan from the client.

d) the auditor performs services for the client that are then assured.

Please help me choose one of the options. Thanks!

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