Prior to Issuing a Report on Internal Controls Over Financial

question 25

Multiple Choice

Prior to issuing a report on internal controls over financial reporting,an auditor is required to

• A) Perform procedures sufficient to identify all control deficiencies.
• B) Communicate to management, in writing, all control deficiencies previously included in written communication from the internal auditors.
• C) Communicate to management, in writing, all control deficiencies identified during the audit and inform the audit committee when such a communication has been made.
• D) Represent that no significant deficiencies were noted during the audit of internal control.

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Definitions:

Decade

A period of ten years.

Nociception

The sensory nervous system's response to certain harmful or potentially damaging stimuli, perceived as pain.

Kinesthesia

Kinesthesia refers to the awareness of the position and movement of parts of the body via sensory organs in the muscles and joints.

Thermoception

The sensory perception of temperature.