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

question 321

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. Indicate in the space provided below whether this information agrees with your records. If there are exceptions, please provide any information that will assist the auditor in reconciling the difference.

• 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.

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Definitions:

Grapes

A type of fruit grown in clusters on vines, known for their varied colors and sweetness.

Grape Juice

A beverage made by crushing and juicing grapes, often consumed for its flavor and health benefits.

Nutrients

Substances necessary for growth, health, and good condition, which are obtained from food and used by our body to maintain and perform various functions.

Meal Replacements

Nutritionally balanced products designed to substitute one or more daily meals to support weight management or nutritional intake.