After Field Work Audit Procedures Are Completed,a Partner of the CPA

question 37

Multiple Choice

After field work audit procedures are completed,a partner of the CPA firm who has not been involved in the audit performs a second or wrap-up review of the working papers.This second review usually focuses on

• A) The audit report, financial statements, and footnotes for consistency.
• B) Irregularities involving the client's management and its employees.
• C) The materiality of the adjusting entries proposed by the audit staff.
• D) The communication of internal control weaknesses to those charged with governance.

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Definitions:

Elimination Disorders

Psychiatric conditions involving problems with bowel or bladder control, including enuresis and encopresis, primarily in children.

Sleep Terrors

A sleep disorder causing feelings of terror or dread, commonly involving screaming, flailing, and intense fear during sleep, more often in children.

Somnambulism

A sleep disorder known as sleepwalking, where the person walks or performs other complex behaviors while still asleep.

Deep Sleep

A stage of sleep characterized by slow brain waves, known as delta waves, during which the body repairs and regrows tissues, builds bone and muscle, and strengthens the immune system.