Which of the Following Is Not a Reason That an External

question 24

Multiple Choice

Which of the following is not a reason that an external auditor would have an interest in an organization's internal control?

• A) Internal control provides a measure of protection against erroneous or fraudulent financial reporting.
• B) The external auditor is required to evaluate internal control in planning an external audit, according to generally accepted auditing standards.
• C) Strong internal control can eliminate the test of controls required to be performed by the external auditor.
• D) The Sarbanes-Oxley Act of 2002 requires the external auditor attest to and report on management's assessment of internal control.

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Definitions:

Rifted Apart

A geographical term describing the process by which tectonic plates move away from each other, creating rift valleys or separating landmasses.

Oceanic Plateau

A large, flat, elevated area of the seabed formed by volcanic activity, often found in the middle of ocean basins.

Hot Spot

A volcanic region thought to be fed by underlying mantle that is anomalously hot compared with the surrounding mantle.

Transform Boundary

A type of tectonic plate boundary where plates slide past each other horizontally, causing seismic activity.