Which of the Following Items Is Not One of Management's

question 36

Multiple Choice

Which of the following items is not one of management's responsibilities for communicating with the auditors?

• A) Suspected fraudulent activities within the company.
• B) Deficiencies in the design or operating effectiveness of ICFR.
• C) Key accounts and transactions to be selected for testing.
• D) Violations of regulations applicable to the company's activities.

---

Definitions:

Sebum

An oily substance secreted by sebaceous glands in the skin, responsible for lubricating and waterproofing the skin and hair.

Histamine

Amine released by mast cells and basophils that promotes inflammation.

Adaptive Immunity

Immune status in which there is an ability to recognize, remember, and destroy a specific antigen.

Acquired

Developed or obtained through one's own actions or experiences, not inherent or innate.