To Assess Fair Presentation,the Audit Engagement Partner Considers the Results

question 17

Multiple Choice

To assess fair presentation,the audit engagement partner considers the results of the final overall financial statement analysis,and assesses whether the overall presentation,structure,and content of the financial statements and notes represent the underlying transactions and events fairly,from the perspective of users.The auditor must be satisfied that the information presented in the financial statements is all of the following EXCEPT ________.

• A)relevant
• B)reliable
• C)confidential
• D)understandable

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Definitions:

Whittling

The craft or activity of carving shapes out of wood pieces with a knife.

Carefully Considering

The process of thinking about something deeply and thoroughly before making a decision or forming an opinion.

Committed

Being dedicated or bound emotionally or intellectually to a cause, activity, or person.

Shields

Devices or means used to protect oneself from harm or danger.