An Auditor Wants to Perform Tests of Controls on a Client's

question 33

Multiple Choice

An auditor wants to perform tests of controls on a client's cash disbursement procedures.If the control procedures leave no audit trail or documentary evidence, the auditor is most likely to test the procedures by

• A)Confirmation and observation.
• B)Observation and inquiry.
• C)Analytical procedures and confirmation.
• D)Inquiry and analytical procedures.

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Definitions:

Structure's Form

In programming, refers to the defined arrangement and organization of data fields within a structured data type or record.

Symbolic Names

Symbolic names, another term for identifiers, are user-defined names that represent variables, functions, and other entities in a program.

Data Fields

Components of a data structure or record that are intended to hold data for processing.