The Primary Objective of Procedures Performed to Obtain an Understanding

question 59

Multiple Choice

The primary objective of procedures performed to obtain an understanding of the entity's internal control is to provide an auditor with:

• A)knowledge necessary for audit planning.
• B)evidential matter to use in assessing inherent risk.
• C)a basis for modifying tests of controls.
• D)an evaluation of the consistency of application of management's policies.

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Definitions:

Kame

A geological feature that consists of an irregularly shaped hill or mound composed of sand, gravel, and till, deposited by a melting glacier.

Stratified

Layers of rock, sediment, or other materials that have been laid down successively on top of one another, each layer typically differing in composition or character.

Glacier

A glacier is a large, slow-moving mass of ice, formed from compacted layers of snow, that moves under its own weight.

Sorted

In geological terms, this refers to the process by which particles are separated and deposited according to size and weight by natural agents like water or wind.