A Client Has Omitted a Significant Disclosure from the Financial

question 26

Multiple Choice

A client has omitted a significant disclosure from the financial statements.The auditor has asked the client to include the information,but the client refuses and claims the information is confidential.The position of the CPA should be that the information

• A)Cannot be considered confidential if it is necessary to the completeness of the financial statements
• B)Cannot be considered confidential unless it can be covered by the attorney-client privilege.
• C)Is confidential and will only be disclosed under subpoena or for a regulatory investigation.
• D)Should be discussed with the audit committee to determine if the information should be disclosed.

Explore alternative justice systems and criminology theories focused on restoration and peacemaking.

Understand techniques of neutralization and the concept of innovation in response to social strain.

Understand the factors that contribute to sibling rivalry and differential parental treatment.

Recognize the impact of parental behavior and relationships on child development.

---

Definitions:

Social Dysfunction

A disruption or breakdown in the normal functioning of a social system, often leading to social problems.

Sexually Harassed

Experiencing unwanted sexual advances, requests for sexual favors, or other verbal or physical harassment of a sexual nature.

Lawsuit

A legal action initiated by one party against another to enforce or protect a right, or to seek a remedy for a violation of a right.

Management

The process of dealing with or controlling things or people, often in a professional setting.