Chapter 19, Problem 19.22MCQ

To determine

Introduction:

Justice based perspective is one where auditor performs his responsibility of distributing fair and impartial documents to those who are benefitted from the same. The auditor gives and unbiased report.

Right based approach let auditors focus on high risk areas instead of low risk ones. It helps in getting the major concerns and minimizes audit risk.

Utilitarian Perspective focuses on achieving good for a great number of stakeholders with least harm and suffering.

To select: The correct option.