When the Auditor Examines the Client's Documents and Records to Substantiate

question 46

Multiple Choice

When the auditor examines the client's documents and records to substantiate the information in the financial statements, it is commonly referred to as:

• A) confirmation.
• B) vouching.
• C) inquiry.
• D) physical examination.

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Definitions:

Seminars

Educational meetings or sessions in which participants engage in discussions or receive expert knowledge on a particular topic.

Role-playing

A method of learning or training involving the acting out of roles to simulate real-life situations for practice or problem-solving purposes.

Technical Equipment

Tools or devices that are designed with sophisticated technology and engineering for specific tasks, often used in industries like telecommunications, manufacturing, and scientific research.

Vestibule Method

A training technique where employees learn their jobs on the equipment they will be using, but are trained in a separate space (a "vestibule") rather than on the production floor.