SAS 99 Charges the Auditor with the Responsibility

question 19

Multiple Choice

SAS 99 charges the auditor with the responsibility:

• A) For implementing internal controls after their audit.
• B) To asses and document managements overly strict internal controls.
• C) To assess and document managements overriding of internal controls.
• D) .Both A and B

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Definitions:

Personality

The combination of characteristics or qualities that form an individual's distinctive character, influencing behaviors, thoughts, and emotions.

Unconscious Determinants

The underlying, often subconscious factors that influence thoughts, feelings, and behaviors.

Functionalism

A school of thought in psychology that focuses on how mental and behavioral processes function to enable an organism to adapt, survive, and flourish.

William James

An American philosopher and psychologist, often referred to as the father of American psychology, known for his works on pragmatism and the psychology of religious experience.