In Using the Work of a Specialist, an Auditor of a Nonissuer

question 736

Multiple Choice

In using the work of a specialist, an auditor of a nonissuer may refer to the specialist in the auditor's report if, as a result of the specialist's findings, the auditor:

• A) Becomes aware of conditions causing substantial doubt about the entity's ability to continue as a going concern.
• B) Desires to disclose the specialist's findings, which imply that a more thorough audit was performed.
• C) Is able to corroborate another specialist's earlier findings that were consistent with management's representations.
• D) Discovers significant deficiencies in the design of the entity's internal control that management does not correct.

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Definitions:

Change Documentation Process

A systematic approach to recording, managing, and implementing changes in a project to ensure traceability and compliance.

Time Needed

The duration required to complete a task, project, or process.

Common Understanding

Shared knowledge or agreement among individuals or groups regarding a specific topic or project.

Project Purpose

The fundamental reason for the initiation of a project, often aligned with specific goals or desired outcomes.