If the Auditor Is Not Using Tests of Control,then

question 74

Multiple Choice

If the auditor is not using tests of control,then

• A)tests of detail must be used.
• B)analytical procedures must be used.
• C)tests of design of internal controls must at least be used.
• D)the auditor will have to qualify the audit opinion.

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Definitions:

Mathematical Computation

The process of using mathematical techniques to solve problems, perform calculations, and analyze data.

Verbal

Relating to words or the use of words, especially in contrast to actions or nonverbal communication.

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Pertaining to the processes and phenomena inherent in living organisms, typically involving physiological or genetic factors.

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Pertaining to the mental processes involved in acquiring knowledge and understanding through thought, experience, and the senses.