When a Principal Auditor Decides to Make Reference to Another

question 928

Multiple Choice

When a principal auditor decides to make reference to another auditor's examination, the principal auditor's report should always indicate clearly, in the introductory, scope, and opinion paragraphs, the:

• A) Magnitude of the portion of the financial statements examined by the other auditor.
• B) Disclaimer of responsibility concerning the portion of the financial statements examined by the other auditor.
• C) Name of the other auditor.
• D) Division of responsibility.

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Definitions:

Default Value

A predefined value automatically assigned to a database field or software application setting, used unless specifically changed by the user.

Input Mask

A template that dictates the format the user must enter data into a field, such as phone numbers or social security numbers.

Startup Command-line

A series of text commands used to configure settings or start programs when a computer system initiates.

Exclusive Access

In computing, it refers to a mode where only one user or process can access a resource, like a file or database, at a time, preventing others from accessing it concurrently.