Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 24

Significant deficiencies are matters that come to an auditor's attention that should be communicated to an entity's audit committee because they represent
A) Disclosures of information that significantly contradict the auditor's going concern assumption.
B) Material fraud or illegal acts perpetrated by high-level management.
C) Significant deficiencies in the design or operation of the internal control.
D) Manipulation or falsification of accounting records or documents from which financial statements are prepared.