For a Nonissuer, a Previously Communicated Significant Deficiency That Has

question 821

Multiple Choice

For a nonissuer, a previously communicated significant deficiency that has not been corrected, ordinarily should be communicated again:

• A) Only if the deficiency has a material effect on the auditor's assessment of control risk.
• B) Unless the entity accepts that degree of risk because of cost-benefit considerations.
• C) Only if the deficiency is considered a material weakness.
• D) In writing, during the current audit.

---

Definitions:

Need For Uniqueness

The drive or desire within individuals to distinguish themselves from others by acquiring or possessing unique characteristics, behaviors, or products.

Psychogenic Needs

Psychological desires or necessities that motivate individuals to act in certain ways, including need for recognition, esteem, and belonging.

Fine Arts

Creative art forms, such as painting, sculpture, dance, theater, and music, appreciated primarily for their beauty or emotional power.

Maslow's Theory

A hierarchy of human needs that posits individuals are motivated by the desire to satisfy specific tiers of need, from basic physiological ones up to self-actualization.