The Auditor Should Complete the Assembly of the Final Audit

question 14

Multiple Choice

The auditor should complete the assembly of the final audit file within 45 days of the report release date (60 days for private companies) .After the 45/60 day time period

• A)the auditor should not delete or discard any information from the file
• B)new information can be added if necessary if accompanied by management's explanation for the addition
• C)new information can be added if necessary if accompanied by the reissuance of the audit report
• D)new information can be added if necessary if accompanied by the effect of the new information on the auditor's conclusions
• E)new information can be added if necessary if the information was inadvertently omitted during the course of the audit
• F)both A and B
• G)both A and D

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Definitions:

Stream Channel

The physical confine of a stream (rivulet) consisting of a bed and banks, which confines and directs water flow.

Linear Ridges

Long, narrow elevations of land often formed by tectonic activities such as the folding of the Earth's crust or by the solidification of magma.

Scarp

A steep slope or cliff, typically formed by erosion or faulting.

Refraction

The bending of a wave as it passes at an angle from one medium to another, altering its speed.