Which of the Following Characteristics Are Not Normally Included in Good

question 37

Multiple Choice

Which of the following characteristics are not normally included in good audit documentation?

• A) Initials of the person preparing and reviewing the document.
• B) An assessment of whether the test indicates the possibility of material misstatement in an account.
• C) A cross-reference.
• D) All are included in good audit documentation.

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Definitions:

Compulsory Arbitration

A mandatory process where a neutral third party makes a binding decision to resolve a dispute.

Voluntary Arbitration

A method of conflict resolution in which the conflicting parties choose to abide by the decision of an independent third party.

Assertive Behavior

A communication style in which individuals state their opinions and feelings clearly and directly while respecting the rights and beliefs of others.

Aggressive Behavior

Actions or conduct that intends to cause harm or intimidate another individual, often manifesting physically or verbally.