Communications Between the Auditor and Those Charged with Governance Should

question 10

Multiple Choice

Communications between the auditor and those charged with governance should include all of the following except:

• A) A summary of specific audit procedures used.
• B) Significant audit adjustments.
• C) Consultations with other accountants.
• D) Major issues discussed with management before the auditor was retained.

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Definitions:

Exxon Valdez

The Exxon Valdez was an oil tanker whose 1989 spill off the coast of Alaska resulted in one of the most significant environmental disasters in U.S. history.

Conservatives

Political individuals or groups advocating for tradition, resistance to radical change, and the preservation of established institutions.

David Souter

A retired Associate Justice of the Supreme Court of the United States, known for his moderate to liberal viewpoints during his tenure from 1990 to 2009.

William Brennan

An influential Associate Justice of the U.S. Supreme Court, known for his progressive views and serving from 1956 to 1990.