An Auditor Need Not Abide by a Particular Auditing Standard

question 66

Multiple Choice

An auditor need not abide by a particular auditing standard if the auditor believes that

• A) the issue in question is immaterial in amount.
• B) more expertise is needed to fulfill the requirement.
• C) the requirement of the standard has not been addressed by the PCAOB.
• D) fraud is involved.

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Definitions:

Nicotine Patches

Transdermal patches used in nicotine replacement therapy, releasing nicotine into the body through the skin to help with quitting smoking.

Nicotine Gum

A type of chewing gum that delivers nicotine to the body and is used as an aid in smoking cessation.

College Students

Individuals enrolled in institutions of higher education, such as universities or colleges, pursuing various academic degrees.

Racial Patterning

refers to the systematic and socially constructed differences in opportunities, resources, and experiences based on race.