The Least Likely Procedure to Obtain an Understanding of the Internal

question 31

Multiple Choice

The least likely procedure to obtain an understanding of the internal control structure would be:

• A) reviewing previous experience with the client.
• B) confirming transactions.
• C) inspecting documents and records.
• D) enquiring of appropriate management.

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Definitions:

Illegal Contract

An agreement that is void and unenforceable because it involves activities that are against the law.

Civil Litigation

The process of one party’s suing another in a private action, conducted in a trial court.

Consensus

General agreement or collective opinion among a group of people.

Legal Permissibility

The extent to which an action or procedure is allowed within the bounds of the law.