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:

Larynx

A complex structure in the neck involved in breathing, producing sound, and protecting the trachea against food aspiration.

Esophagus

The muscular tube that connects the throat (pharynx) with the stomach, allowing for the passage of food.

Trachea

The windpipe, a tube that connects the larynx to the bronchi of the lungs, providing a path for air to enter and exit the lungs.

Thoracic Cavity

The chamber of the body protected by the rib cage, containing the lungs and heart among other organs.