Which of the following factors does NOT influence ACIS observation? a. Social norms b. Cultural context c. Client's preferences d. Examiner's ; age

The correct answer is d. Examiner's age.<br /><br />ACIS (Auditors' Client Interaction Skills) observation is influenced by factors such as social norms, cultural context, and the client's preferences. These factors can impact the interaction between the auditor and the client during the audit process. However, the examiner's age is not a factor that influences ACIS observation. The focus of ACIS observation is on the auditor's communication skills, professionalism, and ability to establish a positive relationship with the client, rather than the personal characteristics of the examiner.