Which of the Following Matters Related to the Auditor's Consideration

question 45

Multiple Choice

Which of the following matters related to the auditor's consideration of material misstatements due to fraud are required to be documented?

• A)Reasons supporting a conclusion that there is not a significant risk of material improper expense recognition
• B)Procedures performed to obtain information necessary to identify and assess the risks of material fraud
• C)Results of the internal auditor's procedures performed to address the risk of management override of controls
• D)Discussions with management regarding the hiring of a new plant manager

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Definitions:

Pollution Index

An indicator that measures the degree of environmental contamination or the concentration of pollutants in the air, water, or soil.

Linked List

A data structure consisting of nodes that together represent a sequence. Each node contains data and a reference to the next node in the sequence.

Instance Variable

An instance variable is a variable defined in a class for which each object of the class has a separate copy, representing the object's state.

Iterator

An object that enables a programmer to traverse through a container, particularly lists.