What are the common attributes of an assurance professional?

What are the common attributes of an assurance professional?
A . Independence, objectivity and diligence
B . Objectivity, competence and fallibilism
C . Objectivity, independence and freedom

View Answer

Answer: A

Explanation:

The common attributes of an assurance professional are independence, objectivity, and diligence. Independence ensures that the assurance professional is free from any influence or conflict of interest that could affect their judgment. Objectivity refers to the ability to provide an unbiased and impartial assessment. Diligence involves a thorough and careful approach to the assurance process, ensuring that all relevant aspects are evaluated and reported accurately. These attributes are essential for maintaining the credibility and reliability of assurance activities.

Reference: IIA Standards for the Professional Practice of Internal Auditing ISO 19011:2018 – Guidelines for auditing management systems