It Is Important for the CPA to Consider the Competence

question 43

Multiple Choice

It is important for the CPA to consider the competence of the clients' personnel because their competence bears directly and importantly upon the:

• A) cost/benefit relationship of the system of internal control.
• B) achievement of the objectives of internal control.
• C) comparison of recorded accountability with assets.
• D) timing of the tests to be performed.

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Definitions:

Spinal Cord

A long, thin, tubular bundle of nervous tissue and support cells that extends from the brain down the length of the vertebral column, responsible for transmitting nerve signals to and from the brain to the rest of the body.

Cerebellum

A region of the brain that plays an important role in motor control, and may also be involved in some cognitive functions such as attention and language.

Cerebrum

The largest part of the brain, responsible for higher brain functions such as thought, action, and emotion.

Functional Magnetic

Likely refers to functional magnetic resonance imaging (fMRI), a neuroimaging procedure that measures brain activity by detecting changes associated with blood flow.