Significant Unexpected Differences Identified by Analytical Procedures Will Usually Necessitate

question 4

Multiple Choice

Significant unexpected differences identified by analytical procedures will usually necessitate:

• A)a review of internal control.
• B)an explanation in the representation letter.
• C)investigation by the auditor.
• D)addition of an 'emphasis of matter' paragraph to the auditor's report.

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Definitions:

Kohlberg's Theory

A theory of moral development that describes how individuals progress through different stages of moral reasoning.

Ethical Behavior

Conduct that is in alignment with accepted principles of right or wrong governing the conduct of a person or the members of a profession.

Universal Ethical Principles

Fundamental moral guidelines that are considered to be universally applicable to all individuals regardless of culture, time, or situation.

Peacemaking Criminology

An approach to criminology that focuses on resolving conflicts and preventing crime through non-punitive means.