Which of the Following Procedures Is Not Performed as Part

question 24

Multiple Choice

Which of the following procedures is not performed as part of an engagement quality review?

• A)Evaluate judgments about materiality and the disposition of corrected and uncorrected identified misstatements.
• B)Call each board member to discuss the potential for fraud.
• C)Confirm with the lead audit partner that there are no significant unresolved matters.
• D)Evaluate whether appropriate levels of supervision and reviews of individual audit tasks were completed adequately during the audit.

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Definitions:

Role Clarity

The clear understanding of one's responsibilities, tasks, and expectations in a job or position within an organization.

Task Accomplishment

The successful completion or achievement of a specific task or objective.

Aldefer

Clayton Aldefer developed the ERG theory, which is a model that categorizes human needs into three categories: Existence, Relatedness, and Growth.

Maslow's Hierarchy

Maslow's Hierarchy is a psychological theory proposed by Abraham Maslow, depicting a five-tier model of human needs, arranged in a hierarchy where basic physiological and safety needs must be satisfied before individuals can fulfill higher-level needs like belonging and self-actualization.