1-C, 2-B, 3-A, 4-D
The correct matching is:
1. Fair, truthful, sincere, honest, discreet → C. Ethical
An auditor must act with integrity and honesty. Being fair, truthful, sincere, honest, and discreet reflects ethical behaviour, which is essential because auditors handle sensitive information and must maintain trust.
2. Willing to learn from situations → B. Open to improvement
An auditor should be willing to improve their own audit approach, learn from experience, and adjust based on new situations. This supports continual improvement in audit competence.
3. Tactful in dealing with individuals → A. Diplomatic
Being diplomatic means handling people respectfully and tactfully, especially when discussing sensitive issues, audit findings, or possible nonconformities.
4. Aware of and able to understand situations → D. Perceptive
A perceptive auditor notices and understands situations, behaviours, risks, and evidence during the audit. This helps the auditor identify relevant issues and evaluate audit evidence effectively.
So, the final matched answer is:
Fair, truthful, sincere, honest, discreet — Ethical
Willing to learn from situations — Open to improvement
Tactful in dealing with individuals — Diplomatic
Aware of and able to understand situations — Perceptive
