During the Planning Phase of an Audit of Suspected Overbilling

question 319

Multiple Choice

During the planning phase of an audit of suspected overbilling on contracts for security services, an auditor should perform all of the following except:

• A) Interviewing an official of the security services company to determine the cause of recent increases in billings for services.
• B) Interviewing the manager who requested the audit engagement.
• C) Obtaining a copy of the contract between the two organizations.
• D) Preparing an engagement program.

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Definitions:

Eyeball

The spherical part of the eye that contains the iris, pupil, and retina, and is responsible for vision.

Rapid Movements

Quick, fast actions or motions, which can be physical movements of the body or parts of the body.

Horizontal

Oriented parallel to the ground or to the bottom and top edges of something, as opposed to vertical.

Vertical

Oriented upward, perpendicular to the horizon or a horizontal plane.