The Auditor's Understanding of the Client's Internal Control Is Documented

question 70

Multiple Choice

The auditor's understanding of the client's internal control is documented to substantiate:

• A)conformity of the accounting records with the accounting standards.
• B)representation as to adherence to requirements of management.
• C)compliance with the auditing standards.
• D)the fairness of the financial report presentation.

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Definitions:

Cloning

A process of creating a genetically identical copy of an original organism or gene.

Personality Psychologists

Psychologists who specialize in the study of personality, examining individual differences in behavior, emotion, and cognition.

Extraversion

A personality trait characterized by sociability, talkativeness, assertiveness, and high amounts of emotional expressiveness.

Phenotypic

Pertaining to the observable physical or biochemical characteristics of an organism as determined by both genetic makeup and environmental influences.