This Question Will Represent a Statement, Question, Excerpt, or Comment

question 903

Multiple Choice

This question will represent a statement, question, excerpt, or comment taken from various parts of an auditor's documentation file. Letter choices A-P represent a list of the likely sources of the statement, question, excerpt, or comment. Select, as the best answer for each item, the most likely source. Select only one source for each item. Our audit is designed to provide reasonable assurance of detecting misstatements that, in our judgment, could have a material effect on the financial statements taken as a whole. Consequently, our audit will not necessarily detect all misstatements that exist due to error, fraudulent financial reporting, or misappropriation of assets.

• A) Practitioner's report on management's assertion about an entity's compliance with specified requirements.
• B) Auditor's communications on significant deficiencies in internal control.
• C) Audit inquiry letter to legal counsel.
• D) Lawyer's response to audit inquiry letter.
• E) Communication from those charged with governance to the auditor.
• F) Auditor's communication to those charged with governance (other than with respect to significant deficiencies in internal control
• G) Report on the application of accounting principles.
• H) Auditor's engagement letter.
• I) Letter for underwriters.
• J) Accounts receivable confirmation request.
• K) Request for bank cutoff statement.
• L) Explanatory paragraph of an auditor's report on financial statements.
• M) Partner's engagement review notes.
• N) Management representation letter.
• O) Successor auditor's communication with predecessor auditor.
• P) Predecessor auditor's communication with successor auditor.

Recognize the impact of developmental and individual differences on attentional processes.

Understand the concept of obedience and factors influencing it, including the role of authority.

Recognize various forms of social influence including conformity, compliance, and normative influences.

Explain the psychological mechanisms behind automatic responding and interruption of these routines.

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Definitions:

Secondary Traits

The least important traits, which a person may display inconspicuously and inconsistently.

Propriate Functional Autonomy

The level of functional autonomy that relates to our values, self-image, and lifestyle.

Expressive Behavior

Spontaneous and seemingly purposeless behavior, usually displayed without our conscious awareness.

Mastery

The process of acquiring complete knowledge or skill in a subject or activity, often associated with high competence and achievement.