Current Professional Auditing Standards Prohibit External Auditors from Using Internal

question 14

True/False

Current professional auditing standards prohibit external auditors from using internal auditors for direct assistance on external audits.

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Definitions:

Discovery

A phase in the litigation process during which the opposing parties may obtain information from each other and from third parties prior to trial.

Summons

A document informing a defendant that a legal action has been commenced against him or her and that the defendant must appear in court on a certain date to answer the plaintiff’s complaint. The document is delivered by a sheriff or any other person so authorized.

Motion to Strike

A legal request made to a court to remove specific allegations or evidence from the court records, often due to irrelevance or inappropriateness.

Electronic Evidence

Information or data stored in digital form that is used as proof in legal proceedings.