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If Omitted Audit Procedures Cannot Be Performed,the Auditor Should Extend

question 36

True/False

If omitted audit procedures cannot be performed,the auditor should extend previous work done and modify the report,if necessary.


Definitions:

PTSD

Post-Traumatic Stress Disorder, a psychiatric disorder that may occur in people who have experienced or witnessed a traumatic event such as a natural disaster, a serious accident, a terrorist act, war/combat, or rape or who have been threatened with death, sexual violence, or serious injury.

Hypochondria

An excessive preoccupation with the fear of having a serious illness, despite medical reassurance to the contrary.

Claustrophobia

An anxiety disorder characterized by an irrational fear of being in enclosed or narrow spaces.

Enclosed Places

Spaces that are fully or partially surrounded by walls and a ceiling, often creating a separate and distinct environment from the outside.

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