The Auditor Should Review the Preparation of at Least One

question 9

Multiple Choice

The auditor should review the preparation of at least one of each type of payroll tax form the client is responsible for filing,as a part of the auditor's responsibility for

• A)understanding internal controls.
• B)doing tests of controls.
• C)doing analytical procedures.
• D)doing tests of balances.

Comprehend the principles of ethical decision making.

Understand the role and impact of information technology in decision making.

Identify drivers and barriers to creativity in organizational decision making.

Distinguish between programmed and nonprogrammed decisions.

---

Definitions:

Criminal Litigation

The process of bringing and conducting a lawsuit against someone charged with a criminal offense, encompassing the trial and any appeals.

Indictment

A formal charge or accusation of a serious crime, presented by a grand jury.

Probable Cause

A standard of reason which suggests that a crime has been, or is being, committed and justifies police making an arrest or conducting a search.

Search Warrant

A legal document authorized by a court that allows law enforcement to conduct a search of a specific place and seize evidence.