During a Review Engagement,which of the Following Is NOT a Required

question 22

Multiple Choice

During a review engagement,which of the following is NOT a required inquiry of management?

• A)The accounting principles and practices used
• B)Significant transactions occurring near the end of the reporting period
• C)Status of uncorrected misstatements identified in previous engagements
• D)The changes made to internal controls during the period under review

---

Definitions:

Trait Theories

Theories that focus on identifying, describing, and measuring individual differences in behavioral predispositions.

Psychoanalytic Theories

A set of theories originating from the work of Sigmund Freud that focus on the unconscious mind and its impact on human behavior.

Humanistic Theories

Theories that view personality with a focus on the potential for healthy personal growth.

Free Association

A psychoanalytic therapy technique where patients vocalize their stream of consciousness without censorship as a way to uncover unconscious thoughts or feelings.