After Finishing the Procedures to Obtain an Understanding of Internal

question 43

Multiple Choice

After finishing the procedures to obtain an understanding of internal control in an audit engagement,the auditor should perform substantive test of transactions on

• A)those controls that the auditor does not plan to rely upon.
• B)those controls in which material weaknesses were identified.
• C)those controls that have a material effect upon the financial statement balances.
• D)a random sample of the controls that were reviewed.

---

Definitions:

Underage Drinking

The act of consuming alcohol by individuals below the legal drinking age, which poses risks to their health, academic performance, and legal standing.

Juveniles

Individuals who are not yet considered adults for the purposes of determining legal responsibility or eligibility for certain activities, typically under the age of 18.

Detention

The act of holding someone in custody, often in a jail or prison, as part of the justice process.

Drugs

Substances used for medication or in the preparation of medication; alternatively, substances abused for their psychoactive properties.