The Primary Auditor Who Relies on a Secondary Auditor

question 59

Multiple Choice

The primary auditor who relies on a secondary auditor

• A) is responsible for any deficiencies in the secondary auditor's work.
• B) will mention the name of the secondary auditor if he or she decides that an unqualified opinion is appropriate.
• C) will never mention the name of the secondary auditor in his or her report even if the report is qualified.
• D) has no responsibility for checking the work of the secondary auditor.

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Definitions:

Confronting Problems Directly

The approach of addressing issues head-on without avoidance, engaging in honest and open communication to resolve conflicts or challenges.

Defense Mechanisms

Psychological strategies that are unconsciously used to protect a person from anxiety arising from unacceptable thoughts or feelings.

Unconscious

The part of the mind that contains thoughts, memories, and desires not within the current awareness.

Abnormal

Differing from the norm or average, typically in a way that is undesirable or worrying, particularly in the context of behaviors, conditions, or occurrences.