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Chapter: 17 / Q: 17.50
Auditing standards (AU 380) requires that the auditor communicate certain matters to those individual responsible for oversight of the financial reporting process if:
Chapter: 18 / Q: 18.1
Describe what is meant when it is said that an auditor is \"associated with\" a set of financial statements
Chapter: 18 / Q: 18.2
Distinguish between accounting changes that affect consistency and changes that do not. To what does the word consistency refer? How is it possible for an accounting change to affect comparability but not consistency?
Chapter: 18 / Q: 18.3
Give examples of a client-imposed and a condition-imposed scope limitation. Why is a client-imposed limitation generally considered more serious?
Chapter: 18 / Q: 18.4
How does the materiality of a departure from GAAP affect the auditor\'s choice of financial statement audit reports?
Chapter: 18 / Q: 18.5
What are the auditor\'s responsibilities for other information included in an entity\'s annual report
Chapter: 18 / Q: 18.6
If the auditor determines that other information contained with the audited financial statements is incorrect and the client refuses to correct the other information, what actions can the auditor take?
Chapter: 18 / Q: 18.7
In which of the following situations would an auditor ordinarily issue an unqualified/ unmodified financial statement audit opinion with no explanatory (or emphasis-ofmatter/ other-matter) paragraph?
Chapter: 18 / Q: 18.9
An auditor includes a separate paragraph in an otherwise unmodified financial statement audit report to emphasize that the entity being reported upon had significant transactions with related parties. The inclusion of this separate paragraph
Chapter: 18 / Q: 18.10
Eagle Company, a public company, had a computer failure and lost part of its financial data. As a result, the auditor was unable to obtain sufficient audit evidence relating to Eagle\'s inventory account. Assuming the inventory account is at least material, the auditor would most likely choose :
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