Which of the Following Is a Necessary Precondition for a Practitioner

question 20

Multiple Choice

Which of the following is a necessary precondition for a practitioner to undertake an assurance engagement to examine and report on an entity's internal control over financial reporting?

• A)Management presents its written assertion about the effectiveness of internal control.
• B)The practitioner anticipates relying on the entity's internal control in a financial report audit.
• C)Management agrees not to present the practitioner's report in a general-use document to shareholders.
• D)The practitioner is a continuing auditor who previously has audited the entity's financial report.

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Definitions:

Structural Coherence Plan

A strategic approach designed to ensure that the various components of a project or document are logically organized and connected, enhancing overall understanding and flow.

Summaries

Brief statements or accounts covering the main points of a piece of writing, presentation, or discussion without detailed exposition.

Conclusions

A final decision or judgment reached after consideration.

Report Preview

Report preview refers to the feature in software applications that allows users to view a document or report exactly as it will appear when printed or published, before finalizing it.