Which of the Following Is Not a Reason Why an Auditor

question 23

Multiple Choice

Which of the following is not a reason why an auditor obtains an understanding of internal controls?

• A) Understanding the entity's internal control is a requirement of GAAS.
• B) The auditor must use the information to assess the risk of material misstatements arising from the lack of internal control.
• C) It is the primary basis for the audit report.
• D) It assists the auditor in designing the nature, timing and extent of further audit procedures.

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Definitions:

Gao

This term could refer to multiple contexts; it might denote a historical city in Mali, known for being an important trading center in the Sahel region.

Askia Muhammad

Refers to Askia Muhammad I, who was an emperor of the Songhai Empire in the late 15th and early 16th centuries, known for his military prowess and administrative reforms.

Largest Kingdom

Refers to the empire or kingdom considered to have had the largest geographical area or influence at any given time in history; this can vary depending on the time period in question.

West African History

The study of past events in the region of West Africa, home to a variety of cultures, empires, and historical figures.