After an Audit Report Is Issued,the Auditor Discovers Through a Peer

question 97

Multiple Choice

After an audit report is issued,the auditor discovers through a peer review that an important audit procedure has been omitted.The auditor should do which of the following?

• A)notify all parties known to be relying on the report.
• B)immediately request the client recall the report.
• C)contact his or her professional liability insurance carrier.
• D)determine whether the report can still be supported in light of the omitted procedure.

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Definitions:

Converted

Changed or transformed in form, character, or function.

Overriding Climate

A dominant climate condition or change that has a significant impact on environmental and societal patterns over a wide area.

Temperature

A measure of the thermal energy of a system, reflecting how hot or cold an object is.

Precipitation

Any form of water, liquid or solid (rain, snow, sleet, hail), that falls from the atmosphere and reaches the ground.