Which of the Following Is a Change That Is Not

question 81

Multiple Choice

Which of the following is a change that is not being debated by auditing standard setters and investors?

• A) Adding disclosure about which engagement partner at the firm supervised the audit and who from outside the audit firm participated in the audit
• B) Adding commentary on areas of risk of material misstatement of the financial statements identified by the auditor.
• C) Adding commentary about the level of materiality applied by the auditor to perform the audit.
• D) All of the above are being debated.

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Definitions:

Free Association

A psychoanalytic technique in which a patient says whatever comes to mind to uncover unconscious thoughts and feelings.

Therapy Technique

A specific method or approach used in therapy to treat psychological problems and disorders.

Transference

A phenomenon in psychotherapy where patients project their feelings about important figures in their life onto the therapist.

Psychoanalysts

Therapists who use techniques grounded in Freudian theory to explore unconscious drives and conflicts in patients.