Which of the Following Matters Is an Auditor Required to Communicate

question 1000

Multiple Choice

Which of the following matters is an auditor required to communicate to those charged with governance?

• A) The basis for his or her assessment of control risk.
• B) The process used by management in formulating sensitive accounting estimates.
• C) The auditor's preliminary judgments about materiality levels.
• D) The justification for performing substantive procedures at interim dates.

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Definitions:

Sound Recording

The process or art of capturing audio performances, sounds, or music onto a storage medium for later playback.

Social Change

Transformations in the societal structures, norms, and values over time.

Technological Determinism

The belief that the technological advancements of a society shape its cultural norms, the organization of its social groups, and its historical development.

Social Constructivism

A theory of knowledge in sociology and communication theory that examines the development of jointly constructed understandings of the world.