What trait distinguishes auditors from accountants?

1.  The auditor can interpret accounting principles applicable to the country in which the client operates.
2.  The auditor has extensive education beyond what is required for an accountant
3.  The auditor can adapt to a rapidly changing profession.
4.  The auditor has expertise in the gathering and interpretation of audit evidence.

Correct Answer:

•  The auditor has expertise in the gathering and interpretation of audit evidence.

[source] ‘MT: auditors are focused on gathering and interpreting audit evidence in specific sectors. Both auditors and accountants would be familiar to the principles that the client operates in’