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:

Emotional Content

The emotional significance or impact of a communication, event, or artistic expression.

Feelings-Based Reflection

An introspective process where an individual examines their emotional responses to understand their underlying values and thoughts.

Stages of Change Model

A theoretical model describing the process by which individuals move through a series of stages when changing behavior, from precontemplation to maintenance.

Client Recognition

The process by which a patient or client acknowledges or identifies aspects related to their condition or situation, often a critical step in counseling and therapy.