An Auditor Was Engaged to Conduct a Performance Audit of a Governmental

question 768

Multiple Choice

An auditor was engaged to conduct a performance audit of a governmental entity in accordance with Government Auditing Standards. These standards do not require, as part of this auditor's report:

• A) A statement of the audit objectives and a description of the audit scope.
• B) Indications or instances of illegal acts that could result in criminal prosecution discovered during the audit.
• C) The pertinent views of the entity's responsible officials concerning the auditor's findings.
• D) A concurrent opinion on the financial statements taken as a whole.

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Definitions:

Hair Cells

Sensory cells located in the inner ear that are responsible for converting sound vibrations into electrical signals that can be interpreted by the brain.

Asymmetry

Lack of equality or equivalence between parts or aspects of something; not symmetrical.

Barn Owl

A nocturnal bird of prey known for its distinctive heart-shaped face and for being a beneficial species by controlling rodent populations.

Left Ear

The ear located on the left side of a person's head, significant in studies concerning auditory processing and lateralization of brain functions.