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:

Objects

Physical items that occupy space and can be perceived by the senses.

Vocabulary Increases

the process of acquiring more words and expanding one's knowledge of word meanings, often associated with reading and education.

16 And 24 Months

A specific age range in early childhood development, notable for significant milestones in motor skills, language acquisition, and social interaction.

Language Production

The process of verbalizing thoughts and feelings, which involves the complex coordination of linguistic, cognitive, and neuromuscular systems.