Disclosure of Fraud to Parties Other Than a Client's Senior

question 62

Multiple Choice

Disclosure of fraud to parties other than a client's senior management, those charged with governance, or its board of directors ordinarily is not part of an auditor's responsibility. However, to which of the following outside parties may a duty to disclose irregularities exist?

• A) Option A
• B) Option B
• C) Option C
• D) Option D

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Definitions:

Sexual Behavior

Activities or practices related to the expression of sexuality, which can vary greatly among individuals and cultures.

Committed Relationship

A long-term, romantic relationship where partners are dedicated to each other and share mutual goals and intimacy.

Desirable

Having qualities that are pleasing or sought after by others; often refers to attributes that make something or someone attractive or enviable.

Parental Double Standard

The differing expectations or rules parents set for their children, often based on gender.