The Auditor's Primary Means of Obtaining Corroboration of Management's Information

question 29

Multiple Choice

The auditor's primary means of obtaining corroboration of management's information concerning litigation is a

• A) Letter of audit inquiry to the entity's lawyer.
• B) Letter of corroboration from the auditor's lawyer upon review of the legal documentation.
• C) Confirmation of claims and assessments from the other parties to the litigation.
• D) Confirmation of claims and assessments from an officer of the court presiding over the litigation.

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Definitions:

Behavioral Change

Behavioral change involves modifying or completely altering an individual's actions or reactions to meet certain objectives or improve well-being.

Undesirable Behavior

Actions or conduct that are considered inappropriate, unacceptable or harmful by societal or organizational standards.

Leader's Reaction

The response or behavior of a leader in response to a specific situation, challenge, or feedback.

Undesirable Work Behaviors

Actions by employees that are detrimental to the goals and values of the organization, such as absenteeism or insubordination.