An Auditor Concludes That a Substantive Auditing Procedure Considered Necessary

question 694

Multiple Choice

An auditor concludes that a substantive auditing procedure considered necessary during the prior period's audit was omitted. Which of the following factors would most likely cause the auditor promptly to apply the omitted procedure?

• A) There are no alternative procedures available to provide the same evidence as the omitted procedure.
• B) The omission of the procedure impairs the auditor's present ability to support the previously expressed opinion.
• C) The source documents needed to perform the omitted procedure are still available.
• D) The auditor's opinion on the prior period's financial statements was unqualified.

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Definitions:

Reciprocal Communication

Two-way communication where teacher and families equally share information, ask questions, and express opinions.

Active Listening

A way of listening that focuses on understanding and retaining information, and involves giving full attention to the speaker.

Social Media

Platforms and technologies that enable users to create, share content, or participate in social networking, such as Facebook, Twitter, and Instagram.

Leverage Student Learning

The act of using resources, strategies, or technologies in a targeted manner to enhance and amplify the educational outcomes and learning experiences of students.