A)The First Step in the Auditor's Study and Evaluation of Internal

question 15

Essay

A)The first step in the auditor's study and evaluation of internal control is to obtain an understanding of internal control for audit planning purposes.List the remaining steps.B)Which two assessments must be made prior to testing controls? C)Describe five common procedures an auditor can use to obtain an understanding of internal control design.

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Definitions:

Crepitus

A crackling or grating sound or sensation produced by friction between bone and cartilage or the fractured parts of a bone.

Decreased Breath Sounds

A condition where the intensity of breathing sounds is less than expected upon auscultation, often indicative of respiratory issues.

Whispered Pectoriloquy

A test in which whispered phrases are more clearly and distinctly heard through the chest wall with a stethoscope, indicative of lung consolidation.

Adventitious Sounds

Unusual sounds heard during respiration, such as crackles, wheezes, or stridor, which are indicative of respiratory conditions.