It Is Expected That the External Auditor Report the Following

question 58

Multiple Choice

It is expected that the external auditor report the following to the audit committee except:

• A)critical accounting policies and practices used by management
• B)materiality methodology and thresholds used by the auditor
• C)material alternative GAAP treatments that have been discussed with management
• D)material written communications between the auditor and management

---

Definitions:

Matching Law

A principle in behavioral psychology stating that the proportion of responses directed toward an option matches the proportion of reinforcements obtained from that option.

Contend

To strive in opposition or against difficulties; to compete or argue.

Mowrer's Two-Factor Theory

Mowrer's Two-Factor Theory is a psychological theory that integrates classical conditioning and operant conditioning to explain the development of phobias and anxiety.

Avoidance

A behavioral response aimed to prevent an unpleasant outcome or stimulus, often developed as a coping mechanism in both humans and animals.