Increasingly the expectation is that the auditor and the IT professional learn more about the other's field

The guide chart profile method for establishing salary standards uses all of the following except:

(a) know-how (b) problem-solving (c) accountability (d) effort

Is it possible to know where management applied judgment in the financial statements?

A) No, this information is only available to company accountants. B) Yes, upon written request to the company. C) No, although auditors are provided with a supplement explaining accounting policies. D) Yes, the accounting policies footnote in the disclosures will provide some of this information.