When Reporting Identified or Suspected Noncompliance

question 59

Multiple Choice

When reporting identified or suspected noncompliance,

• A) the auditor must report inconsequential noncompliance to the audit committee.
• B) the auditor should communicate all material noncompliance matters to those charged with governance.
• C) any intentional noncompliance must be reported to local law enforcement.
• D) all noncompliance, whether material or not, must result in a disclaimer of opinion.

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Definitions:

Persuasion

The process of influencing someone’s beliefs, attitudes, intentions, motivations, or behaviors through communication.

Persuasion

The act of convincing someone to do or believe something through reasoning or the use of temptation.

Source

The origin or provider of information, data, or materials.

Audience

A group of people who gather together to listen to or view something, such as a performance, speech, or presentation.