_____________________________ Are Necessary Audit Procedures That Were Not Performed Prior

question 76

Short Answer

_____________________________ are necessary audit procedures that were not performed prior to the audit report release date that may come to the auditors' attention as a result of a PCAOB inspection,external peer review,or firm's internal inspection program.

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Definitions:

Product Approach

A sales strategy focused on the features and benefits of the product itself rather than on the needs or wants of the consumer.

Demonstration

A show or display of how a product or service works or is used, often part of a sales process to prove the benefits to potential customers.

Curiosity

A strong desire to learn or know something, driving exploration and investigation.

Product

An item or service offered for sale that satisfies a need or want of consumers.