Which of the Following Statements on Professional Judgment Is Not

Multiple Choice

Which of the following statements on professional judgment is not true?

A) The exercise of professional judgment requires the availability of benchmarks or explicit criteria by which to evaluate alternatives.
B) The use of professional judgment represents arbitrary behaviour.
C) An auditor must use his or her professional judgment to determine whether management's choices are suitable within the context of the company.
D) Applying the mandatory disclosure requirements of the CICA Handbook often involves professional judgment.