Auditors May Identify Conditions During Fieldwork That Change or Support

question 38

Multiple Choice

Auditors may identify conditions during fieldwork that change or support a judgment about the initial assessment of fraud risks.Which of the following is not a condition which should alert an auditor that the initial assessment should be changed?

• A)The subsidiary ledger agrees to the general ledger.
• B)Discrepancies in the accounting records
• C)Unusual relationships between the auditor and management
• D)Missing or conflicting evidence

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Definitions:

Dorothea Lange

A prominent American documentary photographer and photojournalist best known for her work during the Great Depression, capturing the impacts on American society.

The Two Fridas

A double self-portrait by Mexican artist Frida Kahlo, depicting two versions of herself sitting side by side, with symbolic imagery reflecting her personal struggles and cultural identity.

Frida Kahlo

A Mexican painter known for her many portraits, self-portraits, and works inspired by the nature and artifacts of Mexico, combining realism with fantasy.

Kaufmann House

A house in Palm Springs, California, designed by architect Richard Neutra in 1946, exemplifying mid-twentieth century modernist architecture.