Which One of the Following Is NOT a Document or Record

question 57

Multiple Choice

Which one of the following is NOT a document or record that should be examined early in the engagement?

• A) Contracts
• B) Management letter
• C) Corporate constitution
• D) Minutes of board of directors' and shareholders' meetings

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Definitions:

Authenticity

The quality of being genuine, real, or true, not copied or false.

Unobtrusive Measures

Research methods that do not involve direct interaction with research subjects, hence not influencing their behavior.

Behavior Observation

The systematic recording of observable behaviors or responses in natural or controlled settings, often used in psychological and sociological research.

Peer Review

The process of evaluating the quality, validity, and relevance of scholarly work by other experts in the same field.