One of the Specific Requirements of the Sarbanes-Oxley Act (SOX)

question 73

Multiple Choice

One of the specific requirements of the Sarbanes-Oxley Act (SOX) is that:

• A)Auditors should not evaluate internal controls since they are management's responsibility.
• B)Auditors of a client are restricted as to what consulting services may be provided.
• C)The person leading the audit should remain the same indefinitely to maintain consistency.
• D)A modest penalty is imposed for any violation of the SOX guidelines.
• E)Auditor's work on a client engagement is overseen directly by the FASB.

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Definitions:

Melancholic

Pertaining to a mood characterized by deep sadness or gloominess, often associated with a type of depression.

Anorexia

An eating disorder characterized by an obsessive fear of gaining weight, leading to severely restricted food intake and often significant weight loss.

Pleasurable Activities

Activities that result in enjoyment or satisfaction, typically used as therapeutic interventions to improve mood and reduce depression.

Dysthymia

A persistent depressive disorder involving a chronic form of depression more mild than major depressive disorder but lasting for a longer period.