Which of the Following Statements Concerning Noncompliance by Clients Is

question 23

Multiple Choice

Which of the following statements concerning noncompliance by clients is correct?

• A)An auditor's responsibility to detect noncompliance that has a direct and material effect on the financial statements is the same as that for errors and frauds.
• B)An audit in accordance with generally accepted auditing standards normally includes audit procedures specifically designed to detect noncompliance that has an indirect but material effect on the financial statements.
• C)An auditor considers noncompliance from the perspective of the reliability of management's representations rather than their relation to audit objectives derived from financial statement assertions.
• D)An auditor has no responsibility for noncompliance that has an indirect effect on the financial statements.

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Definitions:

Mate with Multiple

A reproductive strategy in which an organism has more than one mate during a breeding season, increasing genetic diversity and potential for survival of offspring.

Life Partner

A companion or partner with whom one shares a long-term committed relationship, encompassing both romantic and non-romantic aspects.

Operational Sex Ratio (OSR)

The ratio of male to female individuals who are available for reproducing at any given time.

Reproductive Traits

Characteristics or features of organisms that are related to or affect reproduction, including mating systems, fertility rates, and offspring development.