The Decision About Whether to Make Reference to Another Auditor

question 82

True/False

The decision about whether to make reference to another auditor in the report on the audit of ICFR does not differ from the corresponding decision as it relates to the audit of the financial statements.

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Definitions:

Potential Difference

The difference in electric potential between two points, which drives the flow of electric current in a circuit.

Conventional Theory

In electrical engineering, it refers to the theory that assumes current flows from the positive to the negative terminal, opposite to electron flow.

Electrical Current Flow

The movement of electric charge carriers, such as electrons, through a conductor or circuit, typically measured in amperes.