Which of the Following Report Modifications Would Not Be Necessary

question 55

Multiple Choice

Which of the following report modifications would not be necessary if group auditors indicate a division of responsibility?

• A) A reference to component auditors' work in the introductory paragraph.
• B) A reference to the report of component auditors providing a basis for the opinion in the scope paragraph.
• C) A reference to the report of component auditors in the opinion paragraph.
• D) An additional paragraph summarizing the components (and dollar and percentage magnitudes of the components) examined by component auditors.

---

Definitions:

Memory for Locations

The cognitive process of remembering the location of objects, places, or physical layouts.

Spatial Tasks

Activities or tests that require the understanding and manipulation of spatial relationships, often involving visualization and problem-solving skills.

Genetic Makeup

The unique set of genes that comprises an organism's genome.

Cultural Variables

Elements that vary from one culture to another, influencing behavior, traditions, and perceptions.