If the Auditor Tests Controls Only at a Particular Point

question 18

Essay

If the auditor tests controls only at a particular point in time, then the auditor only obtains evidence that the control operated effectively at that point in time. When the auditor obtains evidence about the design or operation of controls during an interim period, he or she should determine what additional evidential matter should be obtained for the remaining period. List five factors the auditor should consider when considering the evidence that needs to be obtained during the remaining period.

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Definitions:

Nature

refers to the physical world and its phenomena, including the landscape, plants, animals, and other features and products of the earth as opposed to humans or human creations.

Nurture

The influence of environmental factors and experiences on an individual's development and behavior.

Applied Research

A form of systematic inquiry involving the practical application of science. It accesses and uses some part of the research communities' (the academia's) accumulated theories, knowledge, methods, and techniques, for a specific, often state, business, or client driven purpose.

Practical Problems

Practical Problems refer to challenges or issues that arise in everyday life or work that require solutions or decision-making.