Which Two of the Following Require the Auditor to Obtain

question 72

Multiple Choice

Which two of the following require the auditor to obtain an understanding of an entity's internal control on all audit engagements?

• A)AS 2201 An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements
• B)AU-C 315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
• C)AS 2815 The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles"
• D)AS 6110 Compliance Auditing Considerations in Audits of Recipients of Governmental Financial Assistance

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Definitions:

Service Recovery

The strategies and actions a company takes to fix a problem following a service failure and to address the customer's dissatisfaction.

Angry and Emotional Customer

A customer who expresses dissatisfaction or frustration with a service or product in a highly emotional or aggressive manner.

Listen Carefully

emphasizes the importance of paying full attention to and processing verbal and non-verbal messages during communication.

Zone of Tolerance

The range within which customers are willing to accept variations in service or product quality.