An Auditor of a Company Finds That There Are Rare

question 43

Multiple Choice

An auditor of a company finds that there are rare and exceptional circumstances where they are unable to comply with a relevant requirement in an auditing standard.They are, however, able to perform appropriate alternative audit procedures.To whom do they have to report or document these circumstances?

• A)The auditor must report these circumstances to either management or the audit committee and obtain their agreement that the alternative procedures are appropriate.
• B)If the auditor can use appropriate alternative audit procedures, no reporting or documentation is required.
• C)The auditor is required to document the circumstances in the auditor's report.
• D)The auditor is required to document the circumstances in the audit working papers.

---

Definitions:

Sublingual

Pertaining to or applied under the tongue, a method often used for the administration of certain medications for rapid absorption.

Chest Pain

A common symptom that can result from a variety of causes ranging from non-serious to life-threatening conditions.

Ophthalmic Eye Drops

Medication in drop form, administered to the eye to treat a variety of conditions.

Conjunctival Sac

The space between the eyelids and the surface of the eye itself, where contact lenses rest and where eye drops are administered.