An Auditor Issued an Audit Report That Was Dual Dated

question 52

Multiple Choice

An auditor issued an audit report that was dual dated for a subsequent event that occurred after the completion of fieldwork but before issuance of the auditor's report. The auditor's responsibility for events occurring subsequent to the completion of fieldwork was:

• A)limited to the specific event referenced.
• B)limited to include only events occurring before the date of the last subsequent event referenced.
• C)extended to subsequent events occurring through the date of issuance of the report.
• D)extended to include all events occurring since the completion of fieldwork.

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Definitions:

Psychometric Psychologists

Psychologists who specialize in measuring psychological attributes like intelligence, personality, and attitudes.

Mental Abilities

The cognitive functions and capacities of the brain, including reasoning, memory, problem-solving, and intelligence.

Aptitude

A natural ability or talent in a particular area, which can influence an individual's learning and performance in specific tasks.

Educational Psychologists

Professionals who study how people learn and retain knowledge, often focusing on developing educational materials and practices.