The Auditor's Primary Objective to Obtain an Understanding of Internal

question 15

Multiple Choice

The auditor's primary objective to obtain an understanding of internal control is that it must provide:

• A) reasonable protection against client fraud and defalcations by client employees.
• B) an understanding that is sufficient for the auditor to plan the audit adequately.
• C) a basis for constructive suggestions to the client for improving the accounting system.
• D) a method for safeguarding assets, checking the accuracy and reliability of accounting data, promoting operational efficiency, and encouraging adherence to prescribed managerial policies.

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Definitions:

Tissue Specimen

A sample of tissue taken for medical examination or study to understand diseases or conditions.

Frozen

The state of a substance being solidified by low temperatures.

Organ System

A group of organs that work together to perform one or more functions in the body, such as the digestive system, the respiratory system, or the circulatory system.

Organs

Structures composed of multiple types of tissues that work together to perform specific functions in the body.