Which of the Following Is a Reason That the Auditors

question 13

Multiple Choice

Which of the following is a reason that the auditors may change the preliminary judgment about materiality?

• A) The auditors decide that the preliminary judgment was too large.
• B) The auditors decide that the preliminary judgment was too small.
• C) Client circumstance may have changed due to qualitative events.
• D) All of the above.

---

Definitions:

Voters

Individuals who have the right and responsibility to vote in elections to choose leaders and shape policies.

Social Policy

A governmental policy aimed at addressing social issues and ensuring the welfare and well-being of citizens through various means, such as healthcare, education, and income support.

Presidential

Pertaining to the president of a country or an organization, often relating to the duties, powers, or period of office of such a position.

Congressional

Relating to a formal legislative body, often referred to in the context of the United States Congress, which is responsible for making national laws.