An Auditor Should Recognise That the Application of Auditing Procedures

question 31

Multiple Choice

An auditor should recognise that the application of auditing procedures may produce evidential matter indicating the possibility of errors or fraud and therefore should:

• A) plan and perform the engagement with an attitude of professional scepticism.
• B) extend the work to audit most recorded transactions and records of an entity.
• C) design audit tests to detect unrecorded transactions.
• D) not depend on internal accounting control features that are designed to prevent or detect errors or irregularities.

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Definitions:

Risk Of Obesity

Refers to the likelihood or predisposition of an individual to develop obesity, often influenced by a combination of genetic, environmental, and lifestyle factors.

Tip-Of-The-Tongue

A phenomenon of memory failing to retrieve a word, while leaving a feeling that retrieval is imminent.

Forgetting

The loss or change of memory over time, which can occur for many reasons, ranging from brain injury to simple lack of use.

Physical Exercise

Activities related to the body that boost or preserve physical fitness and holistic health.