When Audited Financial Statements Are Presented in a Client's Document

question 13

Multiple Choice

When audited financial statements are presented in a client's document containing other information,the auditor should

• A) Perform inquiry and analytical procedures to ascertain whether the other information is reasonable.
• B) Add an explanatory paragraph to the auditor's report without changing the opinion on the financial statements.
• C) Perform the appropriate substantive auditing procedures to corroborate the other information.
• D) Read the other information to determine that it is consistent with the audited financial statements.

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Definitions:

Self-centered

Characterized by a preoccupation with oneself and one’s own needs, often at the expense of others.

Carl Rogers

A founding figure in psychotherapy research and humanistic psychology, best known for developing client-centered therapy and concepts such as the actualizing tendency and conditions of worth.

Pastor

A religious leader authorized to conduct spiritual services and provide guidance within Christian churches.

Negative Self-concept

An individual's overall perception of themselves that is characterized by a lack of confidence, low self-esteem, and a generally unfavorable view of one's abilities and value.