An Important Outcome of Understanding the Client's System of Internal

question 35

Multiple Choice

An important outcome of understanding the client's system of internal control is the auditor's ability to ________.

• A)guarantee there are no misstatements in the financial statements
• B)make recommendations on costs savings related to internal control
• C)make observations, draw conclusions and offer recommendations regarding the strengths and weaknesses observed
• D)ensure an unqualified audit opinion in regard to the financial statements

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Definitions:

Social System

An organized set of interrelated structures that establishes how society or a part of it organizes and functions.

Family Therapy

Therapy that treats the family as a system. Views an individual’s unwanted behaviors as influenced by, or directed at, other family members.

Cognitive Therapy

A form of psychotherapy that focuses on changing negative patterns of thinking to improve emotional well-being and adjust behavior.

Psychotherapists

Professionals who treat mental health problems and human distress through psychological techniques and therapies rather than medical means.