If an Auditor Suspects Management Is Overriding Controls Relating to the Closing

question 85

Multiple Choice

If an auditor suspects management is overriding controls relating to the closing process, the auditor should _________.

• A)extend audit procedures to carefully check adjusting and allocating entries that are prepared at the end of the period
• B)extend audit procedures to check all balance sheet accounts
• C)obtain management's written representation in lieu of further audit procedures
• D)make these audit procedures the focus of the audit engagement

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Definitions:

Rib Cage

The set of bones around the chest that protects the heart, lungs, and other organs within the thorax.

Lordosis

The inward curvature of a portion of the lumbar and cervical vertebral column, which can become exaggerated in certain medical conditions.

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Shoes with raised heels which elevate the wearer's feet significantly higher than their toes.

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Nonsteroidal anti-inflammatory drugs, a class of medications that reduce pain, decrease fever, prevent blood clots, and in higher doses, decrease inflammation.