A contract arrangement in which remuneration is tied to the success or outcome of the engagement. In the context of system auditing, a contingency fee agreement—where the auditor's pay depends on audit findings—is considered incompatible with professional ethics because it compromises the auditor's independence and objectivity. Auditors must maintain impartiality regardless of the client's interests.

Past questions testing this term · 1 questions

• 2015h27a #36システム監査人の職業倫理に照らしてふさわしくない行為はどれか。