Before Reaching a Final Decision on the Opinion to Be

question 70

Multiple Choice

Before reaching a final decision on the opinion to be issued, a conference generally is 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) management's attempt to defend its position.
• D) agreement between the auditor and client on the changes to be made.
• E) delivery of the management letter.

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Definitions:

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Alternate Forms Test

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Internally Consistent Test

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