Which of the Following Conditions Is Necessary for a Practitioner

question 89

Multiple Choice

Which of the following conditions is necessary for a practitioner to accept an attest engagement to examine and report on an entity's internal control over financial reporting?

• A) The practitioner anticipates relying on the entity's internal control in a financial statement audit.
• B) Management accepts responsibility for the effectiveness of internal control.
• C) The practitioner is a continuing auditor who previously has audited the entity's financial statements.
• D) Management agrees not to present the practitioner's report in a general-use document to stockholders.

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Definitions:

Intellectual Openness

The willingness to consider and engage with ideas and knowledge that differ from one's own perceptions and beliefs.

Self-motivation

Refers to the ability of an individual to initiate and persist at a task or goal without external encouragement or reward.

Emotional Intelligence

The ability to recognize, understand, and manage one's own emotions and the emotions of others in productive and empathetic ways.

Self-esteem

A measure of how much you value, respect, and feel confident about yourself.