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During a Review of the Financial Statements of a Nonpublic

question 72

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During a review of the financial statements of a nonpublic entity, the CPA finds that the financial statements contain a material departure from generally accepted accounting principles. If management refuses to correct the problem, the CPA should:


Definitions:

Thanatology

The study of death-related behavior, including actions and emotions concerned with dying dying, death, and bereavement (literally, thestudy of death).

Death Etiology

The study of the causes of death, including all factors contributing to the cessation of life in organisms.

Anthropometry

The measurement and study of the human body's dimensions and its various parts, often used for ergonomic design, nutritional assessment, and to track growth and health status.

Gerontology

The study of the biological, psychological, and social aspects of aging.

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