What consulting or noncash audit services are prohibited for auditors of public companies? Explain why it is generally agreed that prohibitions on consulting and non-audit services will improve auditors' professional judgment and professional skepticism. What consulting or noncash audit services are prohibited for auditors of public companies? (Select all thatapply.)

1. Tax services to audit clients

2. Legal and expert services unrelated to the audit

3. Security of electronic information

4. Test the effectiveness of internal control over financial reporting

5. Internal audit outsourcing

6. Financial information systems design and implementation

7. Management or human resource functions

Explain why it is generally agreed that prohibitions on consulting and non-audit services will improve auditors' professional judgment and professional skepticism. (Select all that apply.)

1. Consultation can help overcome the effects of past experiences with the client and, therefore, improve objectivity.

2. Prohibitions on consulting and non-audit services are not relevant to professional judgment and professional skepticism.

3. Consulting with others can enhance objectivity and avoid judgment traps because it brings in different perspectives and a different way of framing the problem. It can reduce the effects of ethical blind spots and help the decision maker see the wider implications of the problem at hand.

4. Consulting and non-audit services are helpful and will considerably enhance an auditor's ethical blind spot.