Which of the Following Matters Is an Auditor Not Required

question 959

Multiple Choice

Which of the following matters is an auditor not required to communicate to those charged with governance?

• A) Significant adjustments arising from the audit that were recorded by management.
• B) The basis for the auditor's conclusions about the reasonableness of management's sensitive accounting estimates.
• C) The level of responsibility assumed by the auditor under generally accepted auditing standards.
• D) The degree of reliance the auditor placed on the management representation letter.

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Definitions:

Executive Control

A set of cognitive processes including attentional control, inhibitory control, working memory, and cognitive flexibility, which regulate the flow of information and behavior.

Phonological Loop

A component of the working memory model that deals with verbal and auditory information, allowing it to be held in mind for short periods.

Visual Imagery

Visual imagery refers to the mental representation and simulation of sensory experiences, particularly visual experiences, in one's mind.

Schematic

Schematic refers to a simplified representation or diagram used to make complex concepts easier to understand.