An Auditor Identified a Material Weakness in Internal Control in December.The

question 11

Multiple Choice

An auditor identified a material weakness in internal control in December.The client was informed and the client corrected the material weakness shortly after year-end (December 31) ;the auditor agrees that the correction eliminated the material weakness as of January 31.The appropriate audit report on internal control under PCAOB standards on reporting on internal control is:

• A)Adverse.
• B)Unqualified.
• C)Unqualified with explanatory language relating to the material weakness.
• D)Qualified.

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Definitions:

Situational Factors

External influences that affect an individual's behavior or performance in various contexts.

Emotional Labour

The process of managing feelings and expressions as part of fulfilling the emotional requirements of a job role, often involving modulation of one’s natural emotional state.

Emotional Contagion

Tendency for moods and emotions to spread between people or throughout a group.

Satisfaction

A state of contentment or fulfillment that comes from meeting one’s needs, desires, or expectations.