Which of the Following Is NOT Required to Be Communicated

question 95

Multiple Choice

Which of the following is NOT required to be communicated to the audit committee or similarly designed body under ASA 260?

• A) All material irregularities and illegal acts of a material nature
• B) Disagreements with management about the scope of the audit, applicability of accounting principles or wording of the audit report
• C) Difficulties encountered in performing the audit such as lack of availability of client personnel and failure to provide necessary information
• D) Auditor's responsibilities under generally accepted auditing standards, including responsibility for evaluating internal control and the concept of reasonable rather than absolute assurance

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Definitions:

Facilitated Diffusion

A method of passive transport, mediated by carrier proteins, that allows molecules to cross the cell membrane without energy input, from higher to lower concentration.

Saline Solutions

Solutions containing a high concentration of salt, primarily sodium chloride, used in various medical and laboratory settings to mimic the osmolarity of bodily fluids.

NaCl

Sodium chloride, commonly known as table salt, an ionic compound that is essential for life in small quantities and used widely as a seasoning and preservative.

Vein

Blood vessel that arises from venules and transports blood toward the heart.