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:

Ethnocentric Fallacy

The mistaken belief that the worldview of one's own culture is central and correct while those of other cultures are deviant or inferior.

American Psychiatric Association

A medical specialty society recognized worldwide, primarily focusing on the diagnosis, treatment, and prevention of mental illnesses.

Homosexuality

A sexual orientation characterized by a romantic or sexual attraction to individuals of the same gender.

Psychological Disorders

Mental health conditions characterized by disturbances in thought, emotion, or behavior, leading to distress or impaired functioning.