The Decision About Whether to Make Reference to Another Auditor

question 82

True/False

The decision about whether to make reference to another auditor in the report on the audit of ICFR does not differ from the corresponding decision as it relates to the audit of the financial statements.

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Definitions:

World War II

A global conflict that lasted from 1939 to 1945, involving many of the world's nations and resulting in significant geopolitical changes and the establishment of the United Nations.

Joseph Stalin

A Soviet political leader who served as General Secretary of the Communist Party of the Soviet Union from 1922 until his death in 1953, overseeing the country through World War II and the start of the Cold War.

Soviet Sphere

refers to the geopolitical influence zone dominated by the Soviet Union during the Cold War, including countries in Eastern Europe, Asia, and elsewhere that were allies or under the control of the USSR.

Eastern Europe

The eastern part of the European continent, which comprises countries that were historically influenced by the Byzantine or Ottoman Empires, and/or were part of the Soviet bloc.