According to the Code of Professional Conduct Which of the Following

question 87

Multiple Choice

According to the Code of Professional Conduct which of the following is true with respect to records in a CPA's possession?

• A) Extensive analyses of inventory prepared by the client at the auditor's request are working papers that belong to the auditor and need not be furnished to the client upon request.
• B) The auditor who returns client records must comply with any subsequent requests to again provide such information.
• C) A corporation's consolidating worksheets of their multinational conglomerate belong to the auditor and need not be furnished to the client upon request.
• D) An auditor may retain client records if fees due with respect to a completed engagement have not been paid.

---

Definitions:

Fear

A basic emotion induced by a perceived threat, leading to confrontation with or avoidance of said threat.

Rebellious

describes a person, behavior, or action showing a desire to resist authority, control, or convention.

Target Response

The desired behavior or outcome that a study or campaign aims to elicit from its subjects or audience.

Positive Reinforcement

The addition of a stimulus following a behavior that makes it more likely that the behavior will occur again in the future.