After the Auditor's Report Has Been Signed, the Auditor Has

question 38

Multiple Choice

After the auditor's report has been signed, the auditor has:

• A) a responsibility to perform procedures to detect subsequent events.
• B) a responsibility to make enquiries regarding the financial statements.
• C) no responsibility to perform procedures to detect subsequent events.
• D) no responsibility to make enquiries regarding subsequent events.

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Definitions:

Control Theory

Holds that the rewards of deviance and crime are ample. Therefore, nearly everyone would engage in deviance and crime if they could get away with it. From this point of view, the degree to which people are prevented from violating norms and laws accounts for variations in the level of deviance and crime.

Deviant Impulses

refer to thoughts or behaviors that significantly deviate from the societal norms or values.

Commit Crimes

The act of engaging in activities that are declared illegal by law, which can involve violations ranging from minor infractions to serious felonies.

Zero Tolerance

A strict enforcement policy where predetermined actions are met with specific and non-negotiable penalties.