An Auditor Identified a Significant Deficiency in Internal Control in December.The

question 12

Multiple Choice

An auditor identified a significant deficiency in internal control in December.The client was informed and the client corrected the significant deficiency shortly before year-end (December 31) ; the auditor agrees that the correction eliminates the significant deficiency as of December 31.The appropriate audit report on internal control under a PCAOB Standard No.2 audit of internal control is:

• A)Adverse.
• B)Unqualified.
• C)Unqualified with explanatory language relating to the significant deficiency.
• D)Qualified.

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Definitions:

Noun

A category of words that denote a person, place, thing, or idea, essential components of sentences.

Affect

A term in psychology that refers to the experience of feeling or emotion.

Passive Voice

A grammatical structure where the object of an action becomes the subject of the sentence, and the actor is either less emphasized or omitted.

Specialized Language

A set of terminology or jargon used within a particular profession, discipline, or group, often to communicate complex ideas efficiently.