In Preparing a Working Paper for Tests of Controls, _______

question 23

Multiple Choice

In preparing a working paper for tests of controls, _______.

• A)the auditor should defer preparation to the internal audit function
• B)the auditor would ordinarily set out the purpose of the tests of the financial statement accounts identified
• C)the auditor would ordinarily set out the purpose of the tests of the controls identified
• D)the auditor should be careful to avoid bringing to management's attention any defective controls

---

Definitions:

Negative Message

A communication that conveys a refusal, denial, or unfavorable information to the recipient.

Gain Acceptance

Gain acceptance means to receive approval or endorsement from others, often through persuasion or demonstration of value.

Delivering Bad News

The act of communicating unfavorable information or decisions in a sensitive and thoughtful manner.

Main Goals

The primary objectives or targets that an individual, group, or organization aims to achieve.