When an Auditor Plans to Rely on Controls That Have

question 17

Multiple Choice

When an auditor plans to rely on controls that have changed since they were last tested, which of the following courses of action would be most appropriate?

• A)Test the operating effectiveness of such controls in the current audit.
• B)Document that reliance and proceed with the original audit strategy.
• C)Inquire of management as to the effectiveness of the controls.
• D)Report the reliance in the report on internal controls.

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Definitions:

Organized Whole

A concept referring to an entity or system that is structured and operates as a complete unit.

Conditions of Worth

are standards imposed by others, especially during childhood, that individuals believe they must meet to be valued or loved.

Unconditional Positive Regard

This is a concept in client-centered therapy proposing total acceptance and support of a person regardless of what they say or do.

Inherent Value

The intrinsic worth of something, independent of its utility or application.