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:

Approaches

Different methods or perspectives used to understand and study psychological phenomena.

Trained Introspection

A method in psychology where trained observers examine and report on the content of their own thoughts.

Structuralism

An early school of psychology that sought to understand the structure of the mind by analyzing the basic elements of thoughts and sensations.

Psychology

The scientific study of the mind and behavior, examining how individuals think, feel, and act.