Normally,the Auditor's Work Does Not Extend into the Following Year

question 59

Multiple Choice

Normally,the auditor's work does not extend into the following year.However,the auditing standards require the auditor to consider certain events that occur in the year following the year under audit and determine if any of these events require

• A)disclosure in the financial records for the year under audit
• B)adjustment to the financial statements under audit
• C)disclosure in the prior financial statements
• D)adjustment to the financial records for the year under audit
• E)disclosure in the financial statements under audit
• F)both A and B
• G)both B and E
• H)both C and D

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Definitions:

Secondary Male Sex Characteristic

Physical traits in males that are not directly involved in reproduction, such as facial hair, deepening of the voice, and muscle development, which typically emerge during puberty.

Pubic Hair

is hair that grows in the genital area during puberty as a secondary sexual characteristic in humans.

Penis

The male external sex organ involved in sexual intercourse, urination, and the conveyance of semen.

Genetic Female

An individual whose chromosomes, at birth, present as XX, typically leading to the development of female anatomical and physiological characteristics.