Which of the Following Is an Auditor Least likely to Inquire

question 19

Multiple Choice

Which of the following is an auditor least likely to inquire about when performing a review of a nonpublic company?

• A)Significant transactions near the end of the period.
• B)Communications with regulatory agencies.
• C)That financial statements are prepared in conformity with a special basis of auditing.
• D)Questions that have arisen in applying review procedures.

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Definitions:

Criteria Query

A method of querying in a database or a data technology platform that uses specific criteria to filter or select data.

Related Records

Database records that are connected or associated with one another through a common field or relation.

Table

In computer programming and database management, a structured arrangement of data made up of rows and columns, used to organize and display information systematically.

Field Property

Characteristics or attributes that define the behavior and appearance of fields in a database or software form.