An Auditor Intends to Use the Work of an Actuary

question 196

Multiple Choice

An auditor intends to use the work of an actuary who has a relationship with the client. Under these circumstances, the auditor:

• A) Is required to disclose the contractual relationship in the auditor's report.
• B) Should assess the risk that the actuary's objectivity might be impaired.
• C) Is not permitted to rely on the actuary because of a lack of independence.
• D) Should communicate this matter to those charged with governance as a significant deficiency in internal control.

Recognize the importance of personal space and physical distance in patient-nurse interactions.

Use technology effectively and ethically during patient interviews.

Approach sensitive topics with empathy and understanding to support patient emotional well-being.

Demonstrate an awareness of how patient age impacts communication and interview duration.

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Definitions:

Smartphone

Phone with features of a computer including a wide assortment of apps, media players, high-quality cameras, and web connectivity.

Uber

A platform and service that connects passengers with drivers for hire via a mobile app, often considered a pioneer in the ride-sharing industry.

Debit Card

A payment card that deducts money directly from a consumer’s checking account to pay for a purchase.

Credit Card

A plastic card issued by financial institutions that allows individuals to borrow funds at the point of sale, subject to repayment terms.