Which of the Following Is a Condition Which Would Not

question 9

Multiple Choice

Which of the following is a condition which would not create a conducive situation for a client to take a physical inventory at an interim date before year-end?

• A)The control risk over inventory is high.
• B)The auditor will be able to review material transactions in the roll-forward period.
• C)The auditor can effectively test the year-end balance through a combination of analytical procedures and selective testing of transactions between the physical count and the year-end.
• D)The auditor reviews the intervening transactions for evidence of any manipulation or unusual activity.

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Definitions:

Plate Boundaries

The edges or borders where two tectonic plates meet, which can be characterized by different types of movements leading to various geologic processes and phenomena.

Continental Margins

The boundary regions between the landmasses and the ocean basins, including the continental shelf, slope, and rise.

Major Rivers

Large, significant rivers that have considerable length, water volume, and drainage area, playing crucial roles in their regional ecosystems and human economies.

Transform Boundary

A type of tectonic plate boundary where two plates slide horizontally past each other, often causing earthquakes.