Client Permission Is Not Required to Disclose Confidential Information Under

question 32

Multiple Choice

Client permission is not required to disclose confidential information under all of following situations,EXCEPT:

• A)When the audit firm is undergoing a CPA mandated practice inspection.
• B)When the audit firm is subpoenaed by a court order.
• C)When the information is shared amongst members of the same firm.
• D)When the audit firm is contacted by the successor auditor.

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Definitions:

Content Validity Ratio

A statistical measure used to evaluate the extent to which a test or assessment accurately covers the content it is intended to measure.

Construct Being Measured

The specific psychological trait, ability, or characteristic that an assessment or test is designed to evaluate.

Convergent Validity

A form of validity whereby scores on a test are compared to scores obtained on other tests believed to measure the same construct.

Memory Scale

A tool used in psychological assessments to measure various aspects of memory, including short-term, long-term, and working memory.