The Auditor's Best Course of Action with Respect to "Other

question 45

Multiple Choice

The auditor's best course of action with respect to "other financial information" included in an annual report containing the auditor's report is to

• A) Indicate in the auditor's report that the "other financial information" is unaudited.
• B) Consider whether the "other financial information" is accurate by performing a limited review.
• C) Obtain written representations from management as to the material accuracy of the "other financial information."
• D) Read and consider the manner of presentation of the "other financial information."

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Definitions:

Spoken Words

Words that are expressed orally in speech rather than in written form.

Common Knowledge

Information that is widely known, accepted, and available to the general public without the need for specific citation.

Documentation

The collection, organization, and maintenance of written records and files related to specific subjects or activities.

Plagiarism

The act of using someone else's work or ideas without proper attribution, representing them as one's own.