PCAOB Auditing Standard 5 Does Not Identify Which of the Following

question 6

Multiple Choice

PCAOB Auditing Standard 5 does not identify which of the following situations as one in which the auditor will modify the audit report on ICFR effectiveness?

• A) When there is a restriction on the scope of the engagement.
• B) When there is other information contained in management's annual report on ICFR.
• C) When elements of management's annual report on internal control are incomplete or improperly presented.
• D) When the annual report includes a copy of the annual certification pursuant to Section 302 of the Sarbanes-Oxley Act.

---

Definitions:

Core Themes

Core themes consist of fundamental ideas or principles that are central to a specific field of study or framework of understanding.

Critical Insights

In-depth observations or analyses that offer profound understanding or novel perspectives on a complex issue.

Human Nature

The inherent characteristics, including cognitive, social, and emotional aspects, that are considered typical of humanity.

Alternative Approaches

Different methods or techniques used in a field, particularly when they diverge from traditional or mainstream methodologies.