Which of the Following Statements Is Not True with Regards

question 53

Multiple Choice

Which of the following statements is not true with regards to the auditor's responsibility where a client entity decides to publish its audited financial report on its website.

• A)The auditor should review the website to make sure the auditor's report cannot be attached to or be seen as covering any information that the auditor's report was not intended to cover.
• B)The auditor may decide to provide a separate auditor's report for electronic dissemination.
• C)The auditor should structure the engagement to audit the financial report published on the website as a separate audit engagement, have the client sign a separate engagement letter and undertake appropriate additional audit procedures.
• D)The auditor should consider the risks of whether the financial report on the website is in accordance with the published financial report.

---

Definitions:

Education Level

The highest degree or grade of schooling an individual has completed.

Physical Activity

All physical actions triggered by the contraction of skeletal muscles which lead to the consumption of energy, such as tasks performed during work, play, execution of domestic duties, commuting, and participation in leisure activities.

Unmarried Man

A male individual who has never entered into a marriage or similar partnership.

Obesity

A medical condition in which excess body fat has accumulated to the extent that it may have a negative effect on health.