In Which of the Following Cases Is It Not Necessary

question 55

Multiple Choice

In which of the following cases is it not necessary for an auditor to revise the original materiality level and document the new materiality amount, as well as the rationale for changing the amount?

• A) If there is a change in circumstances that involve laws, regulations, or the accounting framework.
• B) If there is new information resulting from the risk assessment of the client.
• C) If there are changes in the understanding of the client about a new contractual agreement.
• D) If the client plans to change depreciation methods for new plant assets procured in the future.

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Definitions:

Action Learning

A collaborative learning process where individuals tackle real problems in groups to get actual work done while simultaneously learning and developing themselves and the organization.

North America

A continent located in the Northern Hemisphere, mainly between the Atlantic and Pacific Oceans, comprising countries such as the United States and Canada.

Management Scenarios

Hypothetical or actual situations used as a training tool to develop managerial skills by analyzing and responding to complex business situations.

Instructional Method

Refers to the strategies and approaches used by educators to facilitate learning and impart knowledge to students.