The Auditor Is Normally Not Permitted to Divulge Confidential Information

question 136

Multiple Choice

The auditor is normally not permitted to divulge confidential information obtained from a client.Which of the following situations would be a violation of this standard?

• A)To respond to the information request of a major shareholder.
• B)To respond to a quality review request of the state board of accountancy.
• C)To initiate a complaint with the AICPA's ethics division.
• D)To ensure adequate disclosure in accordance with GAAP.

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Definitions:

Patient Vent

A method or device used to assist or support a patient's breathing, often referred to in the context of mechanical ventilation.

Uncooperative Patient

A patient who is either unwilling or unable to follow medical recommendations or participate in their own healthcare processes.

Express Empathy

A fundamental therapeutic skill involving the ability to understand and share the feelings of another, critical in building trust and rapport in clinical settings.

Difficult Patient

Term referring to patients who present significant challenges to healthcare providers, often due to communication barriers, non-compliance with treatment, or emotional and psychological issues.