6. Audit documentation is critical to evidence gathering because: A. It demonstrates that an audit has been conducted B. It demonstrates professional skepticism C. It substitutes for making audit judgments and estimates D. All of the above 29. On an organizational level, the key issue in the Parmalat case is: A. The influence of moral intensity on ethical decision making B. The influence of ethical leadership on accounting and auditing C. The role of ethical leadership and corporate governance in the accounting fraud D. The role of professional skepticism and moral intensity in corporate governance and accounting fraud 30. The KPMG tax shelter case deals with: A. The culture of the tax practice and aggressive marketing of tax shelters to wealthy clients B. The influence of independence and objectivity in selling tax shelter products to audit clients C. The use of the a realistic possibility of success opinion letter on tax shelters for clients D. The aggressiveness of tax clients in demanding the firm provide opinion letters on tax shelter products