Which of the Following Is a Principle Underlying an Audit

question 39

Multiple Choice

Which of the following is a principle underlying an audit conducted in accordance with generally accepted auditing standards?

• A)The audit provides reasonable assurance the client will remain in business for at least one year.
• B)The audit report expresses an opinion on whether the financial statements are free of material and immaterial misstatement.
• C)Auditors are responsible for,among other things,maintaining professional objectivism,exercising professional engagement,and obtaining appropriate documentation.
• D)An auditor's opinion enhances the degree of confidence that intended users can place in the financial statements.

Understand the occurrence and implications of criterion deficiency and contamination.

Identify the uses and limitations of various evaluation methods (peer, self, team evaluations).

Recognize the importance of linking performance evaluations to strategic objectives.

Understand the legal implications of performance evaluations.

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Definitions:

Prenatal Care

Healthcare and support given to a pregnant woman before childbirth to ensure a healthy pregnancy.

Birth Defects

Physical or biochemical abnormalities present from birth, which can result from genetic or environmental factors.

Socio-emotional Domain

An area of development that involves the growth of an individual's capacity to experience, regulate, and express emotions in a social context.

Cultural

Pertaining to the ideas, customs, social behaviors, products, or artifacts of a particular society, group, place, or time.