40________ is the self-confidence to resist persuasion and to challenge assumptions or conclusions

Select one:

a. Interpersonal understanding

b. Autonomy

c. Suspension of judgment

d. Self-esteem

39_The objective in an auditors review of credit ratings of a clients customers is to obtain evidence related to managements assertion about

Select one:

a. Occurrence

b. Completeness.

c. Rights and obligations

d. Valuation and allocation

e. Existence.

38_Auditors may decide to replace tests of details with analytical procedures when possible because the

Select one:

a. analytical procedures are more reliable

b. analytical procedures are more persuasive.

c. tests of details are more difficult to interpret

d. analytical procedures are considerably less expensive