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:

Misattribution

Incorrectly attributing a memory or idea to the wrong source or cause.

Arousal

A state of heightened physiological and psychological activity.

Caffeine

A stimulant drug found in coffee, tea, chocolate, and certain soft drinks, known for its ability to enhance alertness and reduce fatigue.

Emotional Intelligence

The capacity to identify, comprehend, control, and make logical decisions based on one's own emotions and those of others.