{
  "data": {
    "audio": "blank",
    "scenarioText": "Question",
    "question": "<p>Why is it critical for both the KPMG engagement team and the audit client to provide quality data to each&nbsp;other?</p>",
    "instructionText": "Select the correct option, and then select Submit to proceed.",
    "downloadAndroidImages": "kc_icon.png,kc_assets_3.png,kc1_icon1_h.png,kc1_icon1.png,kc1_icon2_h.png,kc1_icon2.png,kc1_icon3_h.png,kc1_icon3.png,kc1_icon4_h.png,kc1_icon4.png,kc_assets_2.png",
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    "MCQ": {
      "responseType": "specific",
      "maxAttempts": "1",
      "correctAnswer": "2",
      "options": {
        "option": [
          "<span><p>A. To streamline internal processes and improve operational&nbsp;efficiency.</p></span>",
          "<span><p>B. To help ensure compliance with independence policies and protect the capital&nbsp;markets.</p></span>",
          "<span><p>C. To guarantee complete client satisfaction and secure future&nbsp;work.</p></span>",
          "<span><p>D. To expedite the completion of the audit engagement and meet&nbsp;deadlines.</p></span>"
        ]
      },
      "feedback": {
        "genericResponse": {
          "incorrect": {
            "audio": "blank",
            "content": ""
          },
          "solution": {
            "audio": "blank",
            "content": ""
          },
          "correct": {
            "audio": "blank",
            "content": ""
          }
        },
        "specificResponse": {
          "response": [
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose A, that’s incorrect.</b> While ensuring that quality data is shared between engagement teams and the client could lead to improved efficiency and streamlined processes, quality data sharing is critical to maintaining independence. This allows teams to appropriately assess independence and process necessary updates in Sentinel. It also allows the firm to promptly exit any prohibited services or relationships with any new affiliates, in advance of the effective date of the transaction. It is also important for engagement teams to communicate in writing all relevant relationships that may reasonably be thought to bear on independence, discuss their impact on independence, and obtain pre-approval for services to ensure informed decision-making and evaluation of&nbsp;independence.</p><p><b>Correct response B. To help ensure compliance with independence policies and protect the capital&nbsp;markets.</b></p>"
            },
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose B, that’s correct.</b> Maintaining independence requires the audit engagement team to provide quality information to the client and receive it in return. This allows teams to appropriately assess independence, process necessary updates in Sentinel, and timely terminate any prohibited services or relationships with new affiliates. Engagement teams must disclose all relevant relationships, discuss their impact on independence, and obtain pre-approval for services to ensure informed decision-making and evaluation of&nbsp;independence.</p>"
            },
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose C, that’s incorrect.</b> While engagement teams always strive for client satisfaction, it is critical for them to maintain independence. It is important that the audit engagement team provide quality information to the audit client and for us to receive quality data from them to appropriately assess independence and process necessary updates in Sentinel. It also allows the firm to promptly exit any prohibited services or relationships with any new affiliates, in advance of the effective date of the transaction. It is also important for engagement teams to communicate in writing all relationships that may reasonably be thought to bear on independence, discuss their impact on independence, and obtain pre-approval for services to ensure informed decision-making and evaluation of&nbsp;independence.</p><p><b>Correct response B. To help ensure compliance with independence policies and protect the capital&nbsp;markets.</b></p>"
            },
            {
              "audio": "",
              "timeStamps": [],
              "content": "<p><b>You chose D, that’s incorrect.</b> While we always strive to complete the engagement timely and within deadlines, the sharing of quality data between the audit engagement team and the client is critical to maintaining the firm’s independence. It allows teams to appropriately assess independence and process necessary updates in Sentinel. It also allows the firm to promptly exit any prohibited services or relationships with any new affiliates, in advance of the effective date of the transaction. It is also important for engagement teams to communicate in writing all relationships that may reasonably be thought to bear on independence, discuss their impact on independence, and obtain pre-approval for services to ensure informed decision-making and evaluation of&nbsp;independence.</p><p><b>Correct response B. To help ensure compliance with independence policies and protect the capital&nbsp;markets.</b></p>"
            }
          ]
        }
      }
    }
  }
}