An Auditor Wishes to Perform Tests of Controls on a Client's

question 25

Multiple Choice

An auditor wishes to perform tests of controls on a client's cash disbursements procedures. If the control activities leave no audit trail of documentary evidence, the auditor most likely will test the activities by:

• A)confirmation and observation.
• B)observation and inquiry.
• C)analytical procedures and confirmation.
• D)inquiry and analytical procedures.

---

Definitions:

Dermatitis

An inflammation of the skin that can cause itching, redness, and swelling, resulting from various irritants or allergens.

Poison Ivy

A plant that produces urushiol, a skin-irritating substance causing itching, redness, and blisters upon contact.

Anhidrosis

The incapacity for normal perspiration, potentially causing the body to overheat.

Sweat

A liquid produced by the body's sweat glands designed to cool the body through evaporation, also known as perspiration.