The Primary Emphasis by Auditors Is on Controls Over

question 54

Multiple Choice

The primary emphasis by auditors is on controls over:

• A) account balances.
• B) classes of transactions.
• C) both A and B, because they are equally weighted.
• D) both A and B, because they vary from client to client.

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Definitions:

Unconditionally Assigns

The act of transferring all rights and interests in a property or contract to another party without imposing any conditions.

Plowing

A farming method involving turning over the upper layer of soil to bring fresh nutrients to the surface, often before sowing seeds.

Non-Transferable Obligation

A duty or responsibility that cannot be transferred or delegated to another party.

Delegatee

An individual or entity to whom authority or tasks are delegated by another, typically within a hierarchical or organizational context.