The Audit of Simcoe Transports Inc

question 49

Multiple Choice

The audit of Simcoe Transports Inc.was completed three months ago,so the PA firm proceeded to the file archive stage in accordance with Canadian Audit Standards.If the audit firm receives additional information related to the audit but the information does not affect the audit conclusions,the information should be

• A)disregarded,as the file archive was already done.
• B)added to the audit file in the section to which it pertains.
• C)separately identified and added at the front of the audit file.
• D)added to the audit file with a request that the reviewing partner review the new information.

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Definitions:

Multiple Endocrine Neoplasia

A group of disorders that affect the body's network of hormone-producing glands, leading to the development of tumors in various endocrine glands.

Genetic Susceptibility

The increased likelihood of developing a particular disease due to the presence of one or more gene mutations, or a combination of genes and environmental factors.

Typhoid Carrier

A Typhoid Carrier is a person who harbors the bacteria causing typhoid fever, Salmonella typhi, and can spread the disease to others, often without showing symptoms themselves.

Genetic Susceptibility

The increased likelihood of developing a particular disease based on a person's genetic makeup.