When Performing an Integrated Audit (To Issue an Opinion on the Financial

question 81

Multiple Choice

When performing an integrated audit (to issue an opinion on the financial statements and an opinion on internal controls over financial reporting) , _______.

• A)the auditor uses a top-down approach to determine which controls to select
• B)the auditor uses a bottom-up approach to determine which controls to select
• C)the auditor should be careful to issue the same audit opinion for both the financial statements and internal control
• D)the auditor should be careful to issue different audit opinions for the financial statements and internal control

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Definitions:

Performers

Individuals or groups who execute actions or tasks to achieve specified outcomes, often evaluated based on their efficiency and effectiveness.

Social Perception

The process by which individuals form impressions of and make inferences about other people and social situations.

Self-Fulfilling Prophecy

Allowing expectations about people to affect our interaction with them in such a way that those expectations are fulfilled.

Beliefs

Convictions or acceptances that something exists or is true, especially without proof.