In a Review Service Where the Client Has Failed to Follow

question 80

Multiple Choice

In a review service where the client has failed to follow applicable accounting standards, the accountant is

• A) not required to determine the effect of a departure if management has not done so, but that fact must be disclosed in the report.
• B) required to determine the effect of a departure if management has not done so, and that fact must be disclosed in the report.
• C) not required to determine the effect of a departure if management has not done so, and that fact need not be disclosed in the report.
• D) required to determine the effect of a departure if management has not done so, and that fact need not be disclosed in the report.

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Definitions:

LIDAR

A remote sensing technology that uses light in the form of pulsed laser to measure ranges (variable distances) to the Earth, providing precise 3D information about the shape of the Earth and its surface characteristics.

Shorelines

The boundary line where land meets a body of water, such as an ocean, sea, lake, or river, continually shaped and reshaped by dynamic natural processes.

Water Temperature

The measure of how hot or cold water is, an important physical quantity that affects the environment and life in aquatic systems.

West Antarctica

A region of Antarctica that lies west of the Transantarctic Mountains and includes the Antarctic Peninsula, characterized by its dynamic ice sheets and impact on sea-level rise.