An Auditor Who Encounters Significant Risks at the Client Should

question 85

Multiple Choice

An auditor who encounters significant risks at the client should do all of the following except

• A) Inform the SEC.
• B) Perform extended procedures.
• C) Include more experienced auditors on the engagement.
• D) Perform tests closer to year-end.

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Definitions:

Ischemia

A condition characterized by insufficient blood flow to a part of the body, causing a shortage of oxygen that is needed for cellular metabolism.

Depolarization

A reduction in the difference in electrical charge across a cell's plasma membrane, typically leading to nerve impulse transmission or muscle contraction.

Electrocardiogram

A diagnostic tool that measures and records the electrical activity of the heart to detect abnormalities.

P Wave

The first wave in an ECG, representing the depolarization of the atria before the heart beats.