If the Auditor Determines That Management's Annual Report on Internal

question 27

True/False

If the auditor determines that management's annual report on internal controls is incomplete or not properly presented,the auditor's report will include an explanatory paragraph that describes the reasons for this determination.

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Definitions:

DSM-5

The Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition, a classification and diagnostic tool used by mental health professionals to assess and diagnose mental disorders.

Psychological Dysfunction

A deviation from normal cognitive, emotional, or behavioral functioning, which can lead to distress or impairment in important areas of life.

Negative Affectivity

One of five trait domains associated with personality disorders in the DSM-5, it is characterized by a tendency to feel negative emotions such as anxiety, depression, and suspicion.

Anxiety

A psychological and physiological state characterized by somatic, emotional, cognitive, and behavioral components, which is often the result of stress and worry.