PCAOB Guidance Does Not Identify Which of the Following Situations

question 24

Multiple Choice

PCAOB guidance does not identify which of the following situations as one in which the auditor will modify the audit report on ICFR effectiveness?

• A)When there is a restriction on the scope of the engagement.
• B)When there is other information contained in management's annual report on ICFR.
• C)When elements of management's annual report on internal control are incomplete or improperly presented.
• D)When the annual report includes a copy of the annual certification pursuant to Section 302 of the Sarbanes-Oxley Act.

---

Definitions:

Wrinkles

Lines or creases in the skin, often resulting from aging, repeated facial expressions, or environmental factors.

Epidermis

The outermost layer of skin that provides a waterproof barrier and creates our skin tone.

Psoriasis

A chronic skin condition characterized by red patches covered with silver-white scales.

Protein Substance

A type of biological molecule composed of one or more chains of amino acids, critical for the structure, function, and regulation of the body's tissues and organs.