For Each Control on Which the Auditor Plans to Rely

question 131

Multiple Choice

For each control on which the auditor plans to rely to reduce assessed control risk,he or she must

• A)design one or more tests of controls to verify effectiveness.
• B)report all weaknesses in the management letter.
• C)quantitatively determine the effect on sampling error.
• D)ensure that the test applies to several different transaction audit objectives.

Recognize the scope and limitations of client confidentiality and the paralegal’s role in maintaining it.

Identify the exceptions to the rule of client confidentiality.

Differentiate between attorney-client privilege and work product doctrine.

Explain the legal and ethical implications of breaches in client confidentiality.

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Definitions:

Register

The act of recording or enlisting information, events, or transactions, often for official keeping or as a preliminary step to gain access to a service or system.

Accept Terms

The act of agreeing to conditions set forth by software, services, or agreements, often necessary to proceed with use or participation.

Access Control

A security technique that regulates who or what can view or use resources in a computing environment.

Biometrics

The measurement and statistical analysis of people's unique physical and behavioral characteristics, used for identification and access control.