The Reporting Section of the "Principles Underlying an Audit" Is

question 22

Multiple Choice

The Reporting section of the "Principles Underlying an Audit" is concerned with:

• A)proper planning and supervision, appropriate materiality levels, and sufficient appropriate audit evidence.
• B)the auditor expressing an audit opinion in accordance with the auditor's findings, whether the financials are presented fairly, and whether the financial are in accordance with the applicable financial reporting framework.
• C)whether the auditor has unrestricted access to those within the entity from whom the auditor needs to obtain audit evidence.
• D)complying with ethical requirements, appropriate competence and maintaining professional skepticism.

---

Definitions:

Conditioning

A method of altering behavior in which an individual learns to connect a previously neutral stimulus with a behavior they want to adopt.

Association

The process by which the mind links ideas, objects, or sensations together in the memory or imagination.

Sappers

Military engineers who perform a variety of tasks including laying or clearing minefields, demolishing buildings, and building bridges and roads, often under combat conditions.

Zimmerman Telegram

A secret communication sent by the German Empire to Mexico in 1917, proposing a military alliance against the United States, contributing to the U.S. decision to enter World War I.