During This Phase of the Audit, the Auditor Must Gain

question 50

Multiple Choice

During this phase of the audit, the auditor must gain a thorough understanding of the client's business and financial reporting systems.When completing this phase, the auditors review and assess the risks and controls related to the business.

• A)Tests of controls
• B)Substantive tests
• C)Audit completion / reporting
• D)Audit planning

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Definitions:

Internationally Educated Nurses

Nurses who received their primary nursing education outside of the country in which they are currently practicing.

Licensure Examinations

Tests administered by governing bodies to determine an individual's eligibility to practice a profession legally.

Canadian Registered Nurse Examination

A standardized examination that assesses the competency of nursing school graduates in Canada.

Interprofessional Education

Educational approaches that prepare health professions students for cooperative and coordinated patient care.