Why Is It Necessary for an Auditor to Perform Audit

question 4

Multiple Choice

Why is it necessary for an auditor to perform audit work after the "as of" date to which the opinion on ICFR applies?

• A) Whistleblower information may become available after the end of the year.
• B) Audit documentation is only prepared after the end of the year.
• C) End-of-period financial reporting occurs after the end of the year.
• D) IT systems may be changed after the end of the year.

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Definitions:

Schiller

Friedrich Schiller was a German poet, philosopher, historian, and playwright who became known for his dramatic works and his aesthetic philosophy that influenced European Romanticism.

Art

A diverse range of human activities and the products of those activities, which express imaginative, conceptual, or technical skill, intended to be appreciated for their beauty or emotional power.

Child's Education

The formal and informal learning and training provided to a child, which includes basic skills, knowledge, and values.

Nietzsche

A German philosopher, cultural critic, and poet whose work has influenced a vast range of human activities, including philosophy, literature, and the arts, known for his critiques of traditional morality and religion.