An Auditor Wishes to Perform Tests of Controls on a Client's

question 628

Multiple Choice

An auditor wishes to perform tests of controls on a client's cash disbursements procedures. If the controls leave no audit trail of documentary evidence, the auditor most likely will test the procedures by:

• A) Confirmation and observation.
• B) Observation and inquiry.
• C) Analytical procedures and confirmation.
• D) Inquiry and analytical procedures.

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Definitions:

Social Skills

Abilities necessary for effective interpersonal behaviors and communication, such as empathy, cooperation, and conflict resolution.

Social Behaviors

Actions or reactions of an individual in response to the social environment or interactions with other individuals.

Need to Justify

The psychological compulsion to rationalize one's behavior, decisions, or beliefs, even in the face of contrary evidence.

Psychotherapy Effectiveness

The measure of how well psychotherapy achieves its intended outcomes, improving the mental health and functioning of clients.