The Final Phase of an Audit Includwhich of the Following

question 40

Multiple Choice

The final phase of an audit includwhich of the following?

• A) performing substantive tests of account balances
• B) gaining an understanding of the client's internal control system
• C) confirming the terms of the audit engagement with the auditor
• D) determining whether the audit evidence obtained is sufficient and appropriate to reduce the risk of material misstatements in the financial statements to an acceptably low level

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Definitions:

Behavioral Intervention Plan

A strategic plan designed to address problem behaviors by identifying the underlying reasons and implementing strategies to improve or modify the behavior.

Summary of Findings

A concise recapitulation of the major outcomes and conclusions drawn from a research study or analysis.

Functional Behavioral Assessment

A systematic process of gathering information about the purposes (functions) of specific behaviors in order to address challenging behaviors.

Functional Assessment

An evaluation to identify the purpose or function that a specific behavior serves for an individual.