Which of the Following Procedurea Is Not Performed as Part

question 166

Multiple Choice

Which of the following procedurea is not performed as part of an engagement quality review?

• A) Evaluate judgments about materiality and the disposition of corrected and uncorrected identified misstatements.
• B) Call each board member to discuss the potential for fraud.
• C) Confirm with the lead audit partner that there are no significant unresolved matters.
• D) Evaluate whether appropriate levels of supervision and reviews of individual audit tasks were completed adequately during the audit.

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Definitions:

Panel Composed

A group of selected individuals brought together to discuss, investigate, or decide on a particular matter.

Organization

An entity comprising multiple people, such as a business or government agency, organized to achieve specific goals.

Arbitration

A form of alternative dispute resolution where an impartial third party, the arbitrator, makes a decision to resolve a dispute outside of court.

Retired Judge

A judge who has left their official position upon reaching a certain age or fulfilling specific service requirements, sometimes available for temporary or part-time judicial duties.