Which of the Following Would the Auditor Be Most Concerned

question 92

Multiple Choice

Which of the following would the auditor be most concerned about regarding a heightened risk of intentional misstatement?

• A) Senior management emphasizes that it is very important to beat analyst estimates of earnings every reporting period.
• B) Senior management emphasizes that budgeted amounts for expenses are to be achieved for each reporting period or explained in the variance analysis report.
• C) Senior management emphasizes that job rotation is a worthwhile corporate objective.
• D) Senior management emphasizes that job evaluations are based on performance.

---

Definitions:

Modus Ponens

A logical argument form that, given premises "If P, then Q" and "P," concludes "Q," exemplifying a valid deductive reasoning pattern.

Disjunctive Syllogism

A valid argument form in logic where, given a disjunction and the negation of one of its terms, one logically infers the truth of the other term.

Argument By Analogy

A form of reasoning where a similarity between two cases is used to assert a similar conclusion for them.

Soldiers

Individuals serving in an army, especially those who do so by profession, engaged in military combat or activities.