Under the Sarbanes-Oxley Act,the Decision Whether to Have a Concurring

question 38

Multiple Choice

Under the Sarbanes-Oxley Act,the decision whether to have a concurring audit partner on an audit engagement,in addition to the lead audit partner,is:

• A) A decision that solely is made by the audited company's Audit Committee
• B) A decision that is made solely by the lead audit partner
• C) A decision that is made jointly by the audited company's Audit Committee, in consultation with the lead audit partner
• D) A compulsory provision in the law

---

Definitions:

Center of the Eye

Refers to the pupil, the circular, black-looking opening in the iris that regulates the amount of light that enters the eye.

Optic Nerve

A cranial nerve that transmits visual information from the retina to the brain.

Ganglion Cells

Type of neurons located in the retina of the eye that receive visual information from photoreceptors and transmit it to the brain via the optic nerve.

Blind Spot

The point in the visual field that lacks light-detecting photoreceptor cells, where the optic nerve passes through the optic disk of the retina.