Which of the Following Is a Necessary Precondition for a Practitioner

question 20

Multiple Choice

Which of the following is a necessary precondition for a practitioner to undertake an assurance engagement to examine and report on an entity's internal control over financial reporting?

• A)Management presents its written assertion about the effectiveness of internal control.
• B)The practitioner anticipates relying on the entity's internal control in a financial report audit.
• C)Management agrees not to present the practitioner's report in a general-use document to shareholders.
• D)The practitioner is a continuing auditor who previously has audited the entity's financial report.

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Definitions:

The Spacing Effect

A memory phenomenon where learning is greater when studying is spread out over time, as opposed to studying the same amount of content in a single session.

Procedural Memory

A type of long-term memory responsible for knowing how to do things, also known as motor skills, involving tasks such as riding a bike or typing.

Self-Reference Effect

The tendency for individuals to more easily remember information that is personally relevant or relates to themselves.

Worse

indicates a lower quality or more negative condition compared to another situation, condition, or outcome.