After the Auditor Determines Whether Any Conditions Exist Which Require

question 14

Multiple Choice

After the auditor determines whether any conditions exist which require a departure from a standard unmodified opinion audit report, the next step in the decision process is to

• A) write the report.
• B) decide the materiality for each condition.
• C) decide the appropriate type of report for the condition.
• D) discuss the report with management.

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Definitions:

Reactive Astrocytosis

An adaptive response in which astrocytes, a type of glial cell in the central nervous system, proliferate and hypertrophy in response to injury or disease.

Bipolar

Characterized by two distinct extremes, such as the mood swings seen in bipolar disorder, but also referring to cells with two different poles (e.g., bipolar neurons).

Glial Cell

Non-neuronal cells in the central and peripheral nervous system that provide support and protection for neurons.

Astrocyte

Star-shaped neuroglia cell involved with forming the blood-brain barrier.