Prior to Issuing a Report on Internal Controls Over Financial

question 31

Multiple Choice

Prior to issuing a report on internal controls over financial reporting, an auditor is required to:

• A)perform procedures sufficient to identify all control deficiencies.
• B)communicate to management, in writing, all control deficiencies previously included in written communication from the internal auditors.
• C)communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such a communication has been made.
• D)represent that no significant deficiencies were noted during the audit of internal control.

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Definitions:

Triangular Pyramid

A geometric solid with a triangular base and three faces that are also triangles, meeting at a single point called the apex.

Ammonia

A compound of nitrogen and hydrogen with the formula NH3, known for its sharp, pungent odor and use in fertilizers and cleaning products.

Electron Density

A measure of the probability of an electron being present at a specific location around an atom or molecule.

Octahedron

A polyhedron with eight faces, usually referring to a regular octahedron with eight equilateral triangles as faces.