An Auditor Should Recognise That the Application of Auditing Procedures

question 9

Multiple Choice

An auditor should recognise that the application of auditing procedures may produce evidential matter indicating the possibility of errors or fraud; therefore, an auditor should:

• A) extend the work to audit most recorded transactions and records of an entity.
• B) design audit tests to detect unrecorded transactions.
• C) not depend on internal accounting control features that are designed to prevent or detect errors or irregularities.
• D) plan and perform the engagement with an attitude of professional scepticism.

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Definitions:

Structured Interview

An interviewing process that uses a set of predetermined questions to ensure consistency across all interviews.

Closing Interview

A Closing Interview is the final meeting or conversation in a series, often summing up discussions, making final decisions, or concluding a hiring process.

Follow-up Messages

Communications sent to readdress or continue a conversation or topic previously discussed.

Common Courtesy

Basic polite behaviors and manners that are universally expected in social interactions.