According to Auditing Standards,external Auditors' Responsibilities for Indirect Noncompliance Do

question 32

Multiple Choice

According to auditing standards,external auditors' responsibilities for indirect noncompliance do not include

• A) Designing audit procedures to detect noncompliance in the absence of specific information brought to the auditors' attention.
• B) Performing audit procedures when specific information indicates that possible noncompliance may have an indirect material effect on financial statements.
• C) Considering the qualitative materiality of known and suspected noncompliance.
• D) Obtaining written management representations concerning the absence of violations of laws and regulations.

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Definitions:

Color-Blind Framework

An ideological perspective that dismisses racial differences and promotes the treatment of all individuals irrespective of their racial backgrounds, often critiqued for ignoring systemic racism.

80/20 Phenomenon

A principle often referred to as the Pareto Principle, which suggests that roughly 80% of effects come from 20% of the causes.

Color-Blind Ideological Framework

An ideology that proposes race should not and does not matter, often criticized for ignoring systemic racial injustices and inequalities.

Race-Conscious

Pertains to policies or practices that consider race as a factor in order to address racial disparities and promote equality.