All of the Following Are True with Respect to the Auditor's

question 35

Multiple Choice

All of the following are true with respect to the auditor's consideration of information other than the audited financial statements that are included in an entity's annual report except:

• A) The auditor is under no obligation to perform audit procedures on this other information.
• B) The auditor must consider whether the other information is consistent with the information contained in the audited financial statements.
• C) The auditor must request that material inconsistencies be corrected.
• D) The auditor must perform audit procedures on this other information.

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Definitions:

Continuous Spectrum

A seamless spectrum of light (or other electromagnetic radiation) in which every wavelength within a certain range is represented.

Energy Level

The specific amount of energy an electron can have when occupying a certain orbital in an atom.

Atom

The basic unit of a chemical element, consisting of a nucleus of protons and neutrons, and electrons orbiting the nucleus.

Spectrum Color

The band of colors produced when light is separated into its component wavelengths, visible as when passing through a prism.