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

question 817

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. Several employees have disabled the anti-virus detection software on their PCs because the software slows the processing of data and occasionally rings false alarms. The company should obtain anti-virus software that runs continuously at all system entry points and that cannot be disabled by unauthorized personnel.

• 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:

Self-fulfilling Prophecy

A belief or expectation that causes itself to become true, merely because the belief influences behavior towards making it happen.

Employees

Individuals who are hired by a business or organization to perform specific duties in exchange for compensation.

Attribution Theory

A theory that explains how individuals infer the causes of their own and others' behaviors and events.

Selective Attention

The focusing of conscious awareness on a particular stimulus while ignoring others, essential in processing information efficiently.