The Auditor Is Required to Communicate Certain Matters Related to the Audit

question 2

Multiple Choice

The auditor is required to communicate certain matters related to the audit to those charged with governance in the company.Which of the following items should be communicated to those charged with governance?

• A)significant deficiencies and material weaknesses identified in internal controls over the financial statements
• B)other information in documents containing financial information
• C)agreements with management
• D)consultation with auditor's attorney
• E)major issues discussed with management prior to retention
• F)both A and B
• G)both A and E
• H)both C and D

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Definitions:

Dry Heat

A method of sterilization or cooking that involves the use of hot air without moisture.

Sterilization

A process designed to kill or remove all forms of life and other biological agents from a specific surface, area, or item to prevent infection or contamination.

Specula

Instruments used to dilate or open body orifices or cavities for examination, commonly used in gynecological exams.

Dilating/Probing

A medical procedure that involves enlarging or examining an opening or passage in the body.