If a Lawyer Refuses to Furnish Corroborating Information Regarding Litigation

question 54

Multiple Choice

If a lawyer refuses to furnish corroborating information regarding litigation, claims, and assessments, the auditor should

• A) Honor the confidentiality of the client-lawyer relationship.
• B) Consider the refusal to be a scope limitation.
• C) Seek to obtain the corroborating information from management.
• D) Disclose this fact in a footnote to the financial statements.

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Definitions:

Benchmark Jobs

Positions that are common across industries, used to make comparisons for purposes of salary surveys and establishing pay scales.

Pay Grade

A step or level within a pay structure that determines the amount of compensation an employee receives.

Formal Operational

The final stage in Piaget’s theory of cognitive development, characterized by the ability to think abstractly, reason logically, and use deductive reasoning.

Abstract Thinking

The capability to understand concepts that are real, such as freedom or love, which are not directly tied to concrete physical reality.