One of the Reasons That an Auditor Must Be Competent

question 33

Multiple Choice

One of the reasons that an auditor must be competent is so that they can

• A)select the type and amount of evidence to accumulate.
• B)explain to staff how the bookkeeping should be done.
• C)record the transactions properly for the underlying records.
• D)capture the information properly in the computer files.

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Definitions:

Staff Training Requirements

The specific educational or training criteria that employees must meet to perform their job duties effectively.

Lost Medical Records

The situation in which a patient's documented health history is misplaced, lost, or otherwise unavailable.

EHR Software's Form

Digital formats within electronic health record systems designed for the entry, storage, and management of patient health information.

Required Field

In forms or databases, a field that must be filled out or selected before proceeding.