Which of the Following Procedures Is Not Appropriate for Examining

question 39

Multiple Choice

Which of the following procedures is not appropriate for examining or reviewing pro forma financial information?

• A) Obtaining less evidence in an examination engagement than in a review engagement.
• B) Obtaining an understanding of the underlying transaction or event.
• C) Discussing management's assumptions regarding the effects of the transaction or event.
• D) Evaluating whether pro forma adjustments are completely recorded.

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Definitions:

Agoraphobia

An anxiety disorder in which a person is afraid to be in public places or situations from which escape might be difficult (or embarrassing) or help unavailable if panic-like symptoms were to occur.

Panic Disorder

A psychiatric disorder marked by recurrent, unexpected panic attacks along with persistent concern about having additional attacks and changes in behavior to avoid them.

Crowded Streets

Streets filled with a large number of people, vehicles, or both, often leading to congestion.

Enhancing GABA

Refers to increasing the activity of the neurotransmitter GABA, which is known for its calming and inhibitory effects on the brain.