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External Auditors Have a Duty to Communicate in Writing Significant

question 9

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External auditors have a duty to communicate in writing significant deficiencies in internal control to those charged with governance.Which of the following is unlikely to be relevant when determining whether a 'significant deficiency' exists?

Identify and use different file operation functions.
Differentiate between text and binary files in programming.
Learn how to create, open, close, and write to files.
Recognize the role of end-of-file (EOF) indicators.

Definitions:

Conditioned Taste Aversion

Conditioned taste aversion is a learned response where an individual develops a repulsion to the taste of a particular food or drink after it has been associated with illness or discomfort.

Illness

A state of poor health resulting from disease, infection, or another medical condition, affecting the body or mind.

Taste Receptors

Sensory cells located on the tongue and other parts of the mouth that enable the perception of taste, such as sweet, sour, bitter, salty, and umami.

Pheromones

Pheromones are chemical substances produced and released into the environment by an animal, affecting the behavior or physiology of others of its species, often functioning as attractants.

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