In Which of the Following Cases Is It Not Necessary

question 55

Multiple Choice

In which of the following cases is it not necessary for an auditor to revise the original materiality level and document the new materiality amount, as well as the rationale for changing the amount?

• A) If there is a change in circumstances that involve laws, regulations, or the accounting framework.
• B) If there is new information resulting from the risk assessment of the client.
• C) If there are changes in the understanding of the client about a new contractual agreement.
• D) If the client plans to change depreciation methods for new plant assets procured in the future.

---

Definitions:

Membership Growth

An increase in the number of individuals who join and become part of an organization or group.

Employee Relations

The management of the relationship between an organization and its employees, focusing on maintaining positive work conditions and resolving conflicts.

Crisis Management

The identification, assessment, and response to an immediate threat to an organization's operations or reputation, with the goal of minimizing damage and recovering swiftly.

Public Affairs

Activities focused on influencing public policy and building relationships with stakeholders and the community to support organizational objectives.