Which of These Would Generally Be Considered the Least Appropriate

question 32

Multiple Choice

Which of these would generally be considered the least appropriate form of evidence?

• A)The auditor's computation of earnings per share.
• B)Pre-numbered sales invoices prepared by the accounts receivable clerk.
• C)The auditor's inspection of new machinery acquisitions for the current year where the client is a computer manufacturer.
• D)Correspondence from the client's solicitor concerning litigation.

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Definitions:

Detail Work

The aspect of a job focusing on meticulous and fine tasks, requiring attention to small elements or aspects of the work to ensure quality and accuracy.

Controlling Function

The management activity that monitors performance, compares it with goals, and takes corrective action as needed.

Supervising

The act of overseeing, directing, and managing the work and performance of others, often in a workplace setting.

Developing People

Fostering growth and improvement in individuals within an organization through training, mentoring, and providing opportunities for professional development.