If the Auditor Disagrees with Management's Assertion of Internal Control

question 18

Multiple Choice

If the auditor disagrees with management's assertion of internal control, the auditor:

• A) ignores this and issues the proper opinion.
• B) notes this in the footnotes.
• C) notes this in the audit report.
• D) None of the above.

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Definitions:

Instinct Theories

Theories that propose individuals are driven to behave in certain ways due to evolutionary programmed instincts.

Labeling

The process of identifying and naming behaviors, conditions, or phenomena, often leading to the categorization or stigmatization of individuals within societal contexts.

William McDougall

A British psychologist and one of the founding figures of social psychology, known for his work on instinct and the social nature of human beings.

Instincts

are innate, typically fixed patterns of behavior in animals and humans that are responses to specific stimuli and serve survival and reproductive purposes.