The Untrue Statement Concerning the Communication of Internal Control Matters

question 29

Multiple Choice

The untrue statement concerning the communication of internal control matters to management during a financial statement audit is:

• A)the duties relating to communication are included in ASA 265/ISA 265.
• B)the auditor shall communicate in writing significant deficiencies in internal control identified.
• C)circumstances where it may be inappropriate to communicate deficiencies in the internal control system include situations where there are other deficiencies that are of sufficient importance to merit management's attention.
• D)none of the statements are untrue, i.e.all are true statements.

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Definitions:

Genetic Predispositions

The genetic characteristics inherited from parents that may influence an individual's likelihood of developing certain conditions or traits.

Learned Behaviors

are actions or reactions developed through experience or conditioning, contrasting with behaviors that are instinctual or innate.

Classical Conditioning

A learning strategy that consists of continuously pairing two stimuli; the reaction that is at the beginning evoked by the second stimulus, is eventually evoked by the first stimulus singularly.

Negative Reinforcement

A process in behavior modification where the removal of an undesirable or unpleasant stimulus strengthens or increases the likelihood of a behavior.