Auditors Are Obligated to Search for "Reportable Matters

question 47

True/False

Auditors are obligated to search for "reportable matters."

---

Definitions:

Prelinguistic Vocalizations

Sounds made by infants before they acquire language, such as cooing and babbling.

Babbling

A stage in child language acquisition during which an infant spontaneously utters nonsensical sounds, often combining consonants and vowels, like "ba ba" or "da da."

Cooing

The early vocalization stage of human infancy, where babies produce soft, vowel-like sounds as a precursor to language development.