AR 90 Requires Adequate Documentation for a Review Engagement

question 40

Multiple Choice

AR 90 requires adequate documentation for a review engagement.Which items are required to be documented?

• A) Analytical procedures: Yes; Management representations: No; Understanding of internal controls: No
• B) Analytical procedures: No; Management representations: Yes; Understanding of internal controls: No
• C) Analytical procedures: Yes; Management representations: Yes; Understanding of internal controls: No
• D) Analytical procedures: Yes; Management representations: Yes; Understanding of internal controls: Yes

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Definitions:

Social Ostracism

Exclusion from a group by common consent.

Asocial Behaviour

Asocial behaviour is the lack of motivation to engage in social interaction or preference to be alone, not to be confused with antisocial behavior which involves harm to society.

Communication Network

Set of rules governing the possibility or ease of communication between different roles in a group.

Task Allocation

The assignment of tasks or duties to different people or groups in an organization or project, often based on skills, availability, or workload balancing.