A Non-Adjusting Event Is One That

question 28

Multiple Choice

A non-adjusting event is one that:

• A) provides evidence about new conditions that did not exist at reporting date.
• B) occurs before reporting date.
• C) provides additional evidence of or information about conditions that existed at the reporting date.
• D) occurs before the auditor signed the audit report.

---

Definitions:

Decision Making

The cognitive process of selecting a course of action from among multiple alternatives.

Behavior

The actions or reactions of an individual, in response to external or internal stimuli, observable by others.

Cognitive

Relating to the mental processes involved in acquiring knowledge and comprehension, including thinking, knowing, remembering, judging, and problem-solving.

Thoughts

Mental cognitions or processes that involve reasoning, remembering, imagining, or planning.