The Auditor with Final Responsibility for an Engagement and One

Multiple Choice

The auditor with final responsibility for an engagement and one of the assistants have a difference of opinion about the results of an auditing procedure. If the assistant believes it is necessary to be disassociated from the matter's resolution, the CPA firm's procedures should enable the assistant to:

A) Refer the disagreement to the AICPA's Quality Review Committee.
B) Document the details of the disagreement with the conclusion reached.
C) Discuss the disagreement with the entity's management or its audit committee.
D) Report the disagreement to an impartial peer review monitoring team.