Which of the Following Items Should an Auditor Communicate to Those

question 23

Multiple Choice

Which of the following items should an auditor communicate to those charged with governance in a publicly traded company?

• A) Significant audit adjustments recorded by the company and management's consultation with other accountants about significant accounting matters.
• B) Significant audit adjustments recorded by the company but not management's consultation with other accountants about significant accounting matters.
• C) Management's consultation with other accountants about significant accounting matters but not significant audit adjustments recorded by the company.
• D) Neither significant audit adjustments recorded by the company nor management's consultation with other accountants about significant accounting matters.

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Definitions:

CEMF

Counter electromotive force, which is the voltage generated by a running motor that opposes the applied voltage.

VFD Senses

Refers to the ability of a Variable Frequency Drive to detect and respond to changes in load or environmental conditions.

Rectifier

An apparatus that transforms AC (alternating current) into DC (direct current).

AC Input Power

AC input power refers to the electrical power supplied to a device or system in alternating current form.