When Management Chooses to Include Information in Its Report on ICFR

question 2

Multiple Choice

When management chooses to include information in its report on ICFR that is in addition to the information required to be provided,what should the auditor do?

• A)The auditor must endorse the information.
• B)The auditor must include the information as part of the opinion.
• C)The auditor will disclaim an opinion on that additional information.
• D)The auditor will present the information in a separate schedule in the footnotes.

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Definitions:

Self-Immolation

The act of setting oneself on fire, often as a form of protest or sacrifice.

Retrospective Analysis

A research method that involves examining existing data or records to investigate a question or hypothesis about past events or outcomes.

Egoistic Suicide

A concept by sociologist Émile Durkheim, referring to suicide committed when individuals feel disconnected from or not integrated into society.

Altruistic Suicide

A concept in sociology where individuals sacrifice their own life for the benefit of others or the greater good.