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:

Phobia

A phobia is an excessive and irrational fear response to a specific object, situation, or activity, often leading to avoidance behavior.

Obsessive-Compulsive

Pertaining to a psychological disorder characterized by unwanted repetitive thoughts (obsessions) and/or actions (compulsions).

Antisocial Personality

A disorder characterized by a long-term pattern of manipulating, exploiting, or violating the rights of others, without remorse.

Close Relationships

Deeply connected personal bonds characterized by affection, love, trust, and mutual respect.