The Auditor Has Specific Audit Responsibilities When He Issues an Audit

question 35

Multiple Choice

The auditor has specific audit responsibilities when he issues an audit report on financial statements prepared in accordance with a financial reporting framework that is generally accepted in another country.These responsibilities apply only to audit reports issued on statements prepared in accordance with a financial reporting framework that has not been recognized by the council of the AICPA in the U.S.The financial reporting frameworks recognized in the U.S.include

• A)the Cost Accounting Standards Board
• B)the Financial Accounting Standards Board
• C)the Governmental Accounting Standards Board
• D)the American Accounting Standards Advisory Board
• E)the International Reporting Standards Board
• F)both A and B
• G)both B and C
• H)both D and E

Understand the concept of the proprium according to Allport and compare it to Rogers's concept of the self.

Grasp the concept of functional autonomy, including propriate and preservative types, and identify examples.

Compare Allport's concept of propriate striving with Jung's self-realization, Maslow's actualization, and Rogers's actualization.

Explain functional autonomy using Bandura's theoretical perspectives.