An Audit Report May Need to Be Reissued If

question 30

Multiple Choice

An audit report may need to be reissued if:

• A) the auditor is replaced and the subsequent auditor refuses to rely on the predecessor auditor's work.
• B) the predecessor auditor relies wholly on the work of the successor auditor.
• C) the successor auditor requests that the predecessor auditor issue an audit report on the previous year's financial statements, presented for comparative purposes.
• D) depending on the circumstances, the auditor may choose any of the above.

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Definitions:

Autonomy

The capacity of an individual to make an informed, un-coerced decision; often associated with independence and self-governance.

Extrinsic Motivation

The drive to perform or engage in an activity due to external rewards or pressures, rather than for the enjoyment or satisfaction derived from the activity itself.

Psychological Needs

Fundamental emotional or mental requirements for well-being and overall mental health, such as the needs for belonging, love, esteem, and self-actualization.

Growth And Development

The process of physical maturation and psychological and emotional changes that occur over the course of a human life.