Which of the Following Statements Is Correct About an Auditor's

question 76

Multiple Choice

Which of the following statements is correct about an auditor's required communication with management and those charged with governance?

• A)Any matters communicated to those charged with governance are also required to be communicated to the entity's management.
• B)The auditor is required to discuss considerations relating to assessment of going concern.
• C)The auditor does not have any requirement to communicate with anyone outside of management.
• D)Weaknesses in internal control previously reported to those charged with governance are required to be communicated to those charged with governance after each subsequent audit until the weaknesses are corrected.

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Definitions:

Insight Learning

The process of learning how to solve a problem or do something new by applying what is already known.

Conditioning

A process of behavior modification by which a subject comes to associate a desired behavior with a previously unrelated stimulus.

Reinforcement

In behavioral psychology, a consequence that will strengthen an organism's future behavior whenever that behavior is preceded by a specific antecedent stimulus.

Motivation

The set of psychological forces that compel a person to take action towards a goal or outcome.