Elm Tree Inc

question 64

Multiple Choice

Elm Tree Inc. has a December 31 year end. On October 15, the auditor evaluated and tested Elm Tree's internal control procedures over the sales recording process and finds the controls to be effective. At a minimum, the auditor's year-end procedures for testing internal control procedures must include:

• A)confirmations of year-end accounts that were examined on October 15.
• B)tests the client's internal control procedures from October 15 through the year end.
• C)tests of compliance with internal control for a random sample of transactions throughout the audit period.
• D)a comparison of the responses to the auditor's internal control questionnaire with a detailed flowchart of control procedures at year end.

---

Definitions:

Human Resources

The department within an organization that deals with employee-related functions, including hiring, training, benefits, and workplace culture.

Recent College Graduate

An individual who has completed their college education within the last few years.

Writing Skills

The ability to express ideas clearly and effectively in written form.

Concrete and Specific Language

The use of clear, precise, and detailed words and phrases that help create vivid and exact images or understandings in the reader’s mind.