If the Auditor Is Performing an Audit of a Nonpublic

question 29

Multiple Choice

If the auditor is performing an audit of a nonpublic company and the client refuses to provide a management representation letter, the auditor may:

• A) issue a financial statement audit report.
• B) issue an integrated audit report.
• C) issue a financial statement audit report with a scope limitation.
• D) depending on the circumstances, the auditor may choose any of the alternatives.

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Definitions:

Job Specification

A detailed description of the skills, education, and experience required to perform a job.

HRIS

Human Resource Information System, a digital solution for managing and automating the organization's HR processes.

Organizational Effectiveness

The efficiency with which an organization is able to meet its objectives.

Job Analysis

Job analysis is the systematic process of collecting and evaluating information about a job's tasks, responsibilities, necessary skills, outcomes, and work environment to identify the job's specifications and requirements.