Enquiry of the Entity's Personnel and Analytical Procedures Are the Primary

question 18

Multiple Choice

Enquiry of the entity's personnel and analytical procedures are the primary bases for the issuance of a(n) :

• A)auditor's report on a financial report supplemented with price level information.
• B)compilation report on a financial report for a non-public company in its first year of operations.
• C)management advisory report prepared at the request of the client's audit committee.
• D)half-yearly review report on a comparative financial report for a public company.

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Definitions:

Developmental

Pertaining to growth or progress, often used in contexts relating to personal, professional, or organizational advancement.

Organizational Behavior Modification (OBM)

A plan for managing the behavior of employees through a formal system of feedback and reinforcement.

Informal System

An unstructured and unofficial means of operation within an organization, consisting of activities and communications that are not prescribed by formal rules, policies, or structures.

Reinforcement

The process of encouraging or establishing a behavior through rewards or punishments.