Matters of Governance Interest That the Auditor May Wish to Discuss

question 59

Multiple Choice

Matters of governance interest that the auditor may wish to discuss with those charged with governance include:

• A) any practical difficulties encountered in performing the audit.
• B) the potential effect on the financial statements of any material risks and exposures.
• C) expected modifications to the audit report.
• D) all of the above.

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Definitions:

Organizational Citizenship Behavior

Discretionary behavior that is not part of an employee's formal job requirements, but that nevertheless promotes the effective functioning of the organization.

Role Requirements

The specific duties, responsibilities, and expectations associated with a particular job or position.

Food Bank

A nonprofit organization that collects, stores, and distributes food to those in need, typically operating within a local community.

Job Satisfaction

The level of contentment individuals feel with their job, including aspects like work environment, salary, and tasks.