Which of the Following Conditions Is Necessary for a Practitioner

question 89

Multiple Choice

Which of the following conditions is necessary for a practitioner to accept an attest engagement to examine and report on an entity's internal control over financial reporting?

• A) The practitioner anticipates relying on the entity's internal control in a financial statement audit.
• B) Management accepts responsibility for the effectiveness of internal control.
• C) The practitioner is a continuing auditor who previously has audited the entity's financial statements.
• D) Management agrees not to present the practitioner's report in a general-use document to stockholders.

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Definitions:

Two-Parent Families

Family units consisting of two adults who are in a relationship and are the caregivers to one or more children.

Decreasing Percentage

A quantitative measure showing a reduction in the proportion of a part relative to the whole over a certain period.

Increasing Number

A term indicating a rising count or quantity of a particular group or phenomenon.

Cuban Refugees

Individuals who flee Cuba, often due to political persecution or economic hardship, seeking refuge in another country.