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Q: What is meant by an independent mental attitude in auditing professional?
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What is meant by an auditing independent mental attitude?

In auditing, keeping a independent mental attitude involves "professional skepticism". While an auditor should not assume that everything management says is a lie, he also shouldn't assume that everthing management tells him can be relied upon as true without any need for independent verification by the auditor. An auditor often deals with management, but his duty is not to the audited company's management, but rather to the directors, owners and potential future owners of a company, who will rely on the audited financial statements to make decisions about investment in the audited company.


How can internal auditors have an independent mental attitude when they are employed by the company they audit?

Internal & External auditors has difference in scope of their work and that's why different independence levels are expected from both of them as external auditors are the auditors who has to provide their independent opinion regarding the financial statements of any company, they are required to display independence from the management of company while giving opinion about fair activities. On the other hand internal auditors are the auditors who are appointed by the top management of the company to prepare and implement the risk assessment measures and to keep an independent eye on the overall operations of company that's why they are independent from operations of company and directly reportable to top management of company like shareholders auditor board etc so in this sense they are also somewhat independent from company as well.


What is a normative theory in psychology?

It basically is the philosophical approach which says that normalcy should be regarded as the working standard of what mental health really is. It forms the foundation for the Diagnostic and Statistical Manual of Mental Disorders (aka, the "DSM") which is a core textual tool of the mental health industry. The DSM maintains that one of the key aspects of all mental disorders is their statistical rarity in the general population -- and by the normative theory, that qualifies them as disorders. Critics of normative theory interpret it as a license to promote oppressive conformity, equating an emphasis on normalcy with conformity.


What is objective introspection?

The process of objectively examining and measuring one's own thoughts and mental activities.


What is the name of the test card?

You aren't specific in the test card you are asking about, but perhaps you are referring to The Rorscach test, which is also called the inkblot test. This test is used in psychiatry to help determine a person's mental state.

Related questions

What is meant by an auditing independent mental attitude?

In auditing, keeping a independent mental attitude involves "professional skepticism". While an auditor should not assume that everything management says is a lie, he also shouldn't assume that everthing management tells him can be relied upon as true without any need for independent verification by the auditor. An auditor often deals with management, but his duty is not to the audited company's management, but rather to the directors, owners and potential future owners of a company, who will rely on the audited financial statements to make decisions about investment in the audited company.


How to walk with attitude?

To walk with attitude refers to having a mental inclination towards something.


In what ways can professional ethics in mental health improved?

in what ways can professional ethics in mental health improved?


What is a mental condition toward facts events and conditions?

Attitude


Does PMA also stand for Positive Mental Attitude?

Yes.


How does mental health affectyour attitude in some instances?

hahah


What is subjective risk?

A person's. Mental attitude towards risk.


How do you say attitude in latin?

If you are speaking of a mental attitude or mindset, you would use the word "animus". If you are referring to a physical attitude you would use the word "habitus" or "status".


What does IMCA stand for in care?

i ndependant mental capacity act


Who diagnoses anorexia?

Anorexia can be diagnosed by a doctor or a mental health professional after a physical and mental evaluation.


How can good things come from bad situations?

It's all about your attitude. PMA. Positive Mental Attitude will always take you places.


What does PMA Mean?

P.M.A.' stands for 'Positive Mental Attitude'. From Wikipedia; "Positive mental attitude, is a psychological term which describes a mental phenomenon in which the central idea is that one can increase achievement through optimistic thought processes" In the philippines, PMA stands for Philippine Military Academy.