An Auditor-In-Charge Is Preparing Her Audit Team for a Consulting

question 177

Multiple Choice

An auditor-in-charge is preparing her audit team for a consulting engagement at one of the organization's foreign subsidiaries. According to the Standards, which of the following would not be a necessary step prior to beginning the engagement?

• A) Verify that none of the audit team worked for the foreign subsidiary within the last year to ensure independence.
• B) Agree, in writing, with the subsidiary's senior management regarding the scope of the engagement.
• C) Communicate a time frame as well as a contingency plan in the event the engagement may take longer than expected.
• D) Communicate what logistical support will be provided by the subsidiary for the duration of the engagement.

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Definitions:

Continuous Reinforcement

A method in behavioral psychology where a desired behavior is reinforced every time it occurs, leading to faster learning.

Partial Reinforcement

A conditioning strategy where a behavior is reinforced only some of the time, often making the learned behavior more resistant to extinction.

Unconditioned Response

A natural, unlearned reaction to an unconditioned stimulus, such as salivation when food is presented, inherent in classical conditioning.

Unconditioned Stimulus

A stimulus that naturally and automatically triggers a response without needing prior learning.