After the Auditor Determines Whether Any Conditions Exist Which Require

question 134

Multiple Choice

After the auditor determines whether any conditions exist which require a departure from a standard unqualified report, the next step in the decision process for audit reports is to:

• A)write the report.
• B)decide the materiality for each condition.
• C)decide the appropriate type of report for the condition.
• D)discuss the report with management.

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Definitions:

Olfaction

The sense of smell, a chemical sensing system that detects airborne molecules.

Naysayer

A person who opposes or expresses doubts about something.

Yea-sayer

A person who tends to agree with or say 'yes' to everything, often without critical consideration.

Correct Rejections

In signal detection theory, instances where a non-signal is correctly identified as not being present.