A Secondary Objective of the Auditor's Study and Evaluation of Internal

question 9

Multiple Choice

A secondary objective of the auditor's study and evaluation of internal control is that the study and evaluation provide

• A)a basis for constructive suggestions concerning improvements in internal control.
• B)a basis for reliance on the accounting system.
• C)an assurance that the records and documents have been maintained in accordance with existing company policies and procedures.
• D)an indication that management and employees are trustworthy.

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Definitions:

Wave

A disturbance that transfers energy from one place to another without transferring matter.

Particle

A small localized object which can be ascribed several physical properties such as volume or mass.

Iris

The iris is the colored part of the eye that controls the diameter and size of the pupil, thus regulating the amount of light that enters the eye.

Top-down Processing

A cognitive process that uses higher-level knowledge and expectations to understand and interpret sensory information.