When There Is a Restriction on the Scope of the Internal

question 85

Multiple Choice

When there is a restriction on the scope of the internal control over financial reporting (ICFR) engagement,what should the auditor do?

• A)The auditor will either withdraw from the engagement or disclaim an opinion.
• B)The auditor will issue an adverse opinion.
• C)The auditor will issue an opinion on the ICFR based on another audit firm's work.
• D)The auditor will report this directly to the Treadway Commission.

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Definitions:

Prefrontal Cortex

The front part of the frontal lobe responsible for complex cognitive behavior, decision making, and moderating social behavior.

Amygdala

A tiny brain structure that registers emotions, particularly fear and anxiety.

Growth Spurt

The relatively sudden and rapid physical growth that occurs during puberty. Each body part increases in size on a schedule: Weight usually precedes height, and growth of the limbs precedes growth of the torso.