An Auditor Would Least Likely Initiate a Discussion with Those

question 437

Multiple Choice

An auditor would least likely initiate a discussion with those charged with governance concerning:

• A) The methods used to account for significant unusual transactions.
• B) The maximum dollar amount of misstatements that could exist without causing the financial statements to be materially misstated.
• C) Indications of fraud and illegal acts committed by a corporate officer that were discovered by the auditor.
• D) Disagreements with management as to accounting principles that were resolved during the current year's audit.

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Definitions:

Occipital Lobe

The portion of the cerebral cortex located at the back of the brain, responsible for processing visual information.

Wernicke's Area

A region of the brain that is important for language development and comprehension, located in the temporal lobe.

Broca's Area

A region in the frontal lobe of the dominant hemisphere of the human brain tasked with language processing, speech production, and comprehension.

Speech

The verbal expression or communication of thoughts and feelings through the articulation of sounds.