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:

Misattributed Arousal

A situation in which an individual incorrectly attributes the source of their emotional or physiological arousal to the wrong stimulus or event.

AIM Instrument

The Ambient Ion Monitoring Instrument, used for detecting and measuring ions in the atmosphere; if not related to atmospheric science, then NO.

Shaky

Characterized by trembling or lacking stability, often used metaphorically to describe uncertain situations.

Nervous

Experiencing or displaying worry, anxiety, or unease typically about an imminent event or something with an unpredictable outcome.