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.

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Definitions:

Stereotype Threat

The risk of confirming negative stereotypes about an individual's racial, ethnic, gender, or cultural group, which can impair their performance in certain tasks.

Negative Attitude

A general disposition to evaluate people, objects, or situations unfavorably or with pessimism.

Social Identity Theory

A psychological theory that examines how a person's self-concept is based on their membership within social groups, influencing their behavior and attitudes.

Stereotype Threat Theory

The theory that people are likely to experience anxiety when they are at risk of confirming a negative stereotype about their social group, which can impair their performance.