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

question 73

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)the auditor's responsibility under generally accepted accounting principles
• B)significant accounting policies
• C)auditor judgments and accounting estimates
• D)audit adjustments
• E)auditor's judgments about the quantity of the entity's accounting principles
• F)both A and C
• G)both B and D
• H)both D and E

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Definitions:

Noise

Anything that interferes with the effectiveness of communication.

Spoken Channels

Methods of communication that involve verbal interaction, including face-to-face conversations, telephone calls, and public speaking events.

Complex Messages

Communications that contain multiple layers of meaning or require detailed interpretation and understanding.

Social Capital

The ability to get things done because of who you know.