Before Reaching a Final Decision on the Audit Opinion to Be

question 29

Multiple Choice

Before reaching a final decision on the audit opinion to be issued, a conference is generally held with the client. At this meeting, all of the following may be expected, except:

• A) an oral report of the auditor's major findings.
• B) the auditor's rationale for proposed adjustments or additional disclosures.
• C) delivery of the written communication of audit matters to those charged with governance
• D) agreement between the auditor and client on the changes to be made.

---

Definitions:

Systematic Gathering

The process of collecting data or information in a structured and methodical way for analysis and research purposes.

EEG

Stands for electroencephalogram, a non-invasive test that measures electrical activity in the brain using small, flat metal discs attached to the scalp.

Brain Function

The activities and processes that occur within the brain, including thought, emotion, behaviour, and maintaining vital bodily functions.

Electrical Impulses

Rapid signals that travel along the nervous system, enabling communication between the brain and various parts of the body.