AU 336 Applies To

question 61

Multiple Choice

AU 336 applies to:

• A) using the work of an actuary.
• B) whether a pension obligation is funded or not.
• C) the responsibility the auditor assumes when auditing pension plans.
• D) All of the above.

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Definitions:

Gravity Variation

Differences in gravitational force measured across the Earth's surface, caused by variations in the density of underlying rocks and materials.

Contour Map

A map marked with lines that represent equal elevation points, used to show the shape and elevation of land surfaces.

Water Table

The upper level of an underground surface in which the soil or rocks are permanently saturated with water, marking the boundary between groundwater and surface water.

Elevations

Refers to the heights of landforms relative to sea level or ground level.