An Auditor of a Company Finds That There Are Rare

question 15

Multiple Choice

An auditor of a company finds that there are rare and exceptional circumstances where they are unable to comply with a relevant requirement in an auditing standard. They are however able to perform appropriate alternative audit
Procedures. To whom do they have to report or document these circumstances?

• A) The auditor must report these circumstances to either management or the audit committee and obtain their agreement that the alternative procedures are appropriate.
• B) If the auditor can use appropriate alternative audit procedures, no reporting or documentation required.
• C) The auditor is required to document the circumstances in the auditor's report.
• D) The auditor is required to document the circumstances in the audit working papers.

---

Definitions:

Genitals

The reproductive organs, especially the external sex organs.

Humanistic Psychologist

A professional in psychology who focuses on an individual's potential and stresses the importance of growth and self-actualization.

Personality

The combination of characteristics or qualities that form an individual's distinctive character and influence their behaviors and reactions.

Self-Understanding

The insight or awareness an individual has of themselves including their thoughts, feelings, behaviors, and identity.