To Make a Final Evaluation as to Whether Sufficient Appropriate

question 23

Multiple Choice

To make a final evaluation as to whether sufficient appropriate evidence has been accumulated, the auditor will do all of the following except

• A) review the audit documentation for the entire audit to determine whether all material classes of transactions have been adequately tested.
• B) make sure that all parts of the audit program have been accurately completed and documented.
• C) obtain the management representation letter.
• D) decide whether the audit program is adequate.

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Definitions:

Products

The substances that result from a chemical reaction, found on the right side of a chemical equation.

Exergonic Reaction

A chemical reaction where energy is released to the surrounding environment, typically characterized by a negative Gibbs free energy.

Second Law

Typically refers to the Second Law of Thermodynamics, which states that the total entropy of an isolated system can never decrease over time, indicating a tendency towards disorder or equilibrium.

Usable Energy

The portion of energy in a system that can be used to perform work or is available to be converted into work.