In Multinational Corporations, to Whom Are the External Auditors Responsible

question 29

Multiple Choice

In multinational corporations, to whom are the external auditors responsible according to OECD guidelines?

• A) Corporate management
• B) Shareholders
• C) Government of the host country
• D) Creditors

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Definitions:

Two-factor Theory

A concept in psychology that suggests job satisfaction and dissatisfaction are influenced by separate and distinct factors, with hygiene factors affecting dissatisfaction and motivators affecting satisfaction.

Cognitive Label

The process of identifying and defining one's emotional state based on cognitive assessment of the situation.

Sympathetic Division

A part of the autonomic nervous system responsible for the body's 'fight or flight' response to stress.

Parasympathetic Division

A branch of the autonomic nervous system responsible for stimulating rest and digest activities in the body.