When Controls Leave No Documentary Evidence or Trail

question 100

Multiple Choice

When controls leave no documentary evidence or trail:

• A) it is impossible to audit that area of client's system.
• B) it is impossible to verify them, so the auditor will have to rely on substantive tests.
• C) the only thing available as verification of their effectiveness is inquiry of management.
• D) the auditor generally observes them being applied.

---

Definitions:

Dutch Loans

Financial loans provided by the Dutch to other countries or entities in the past, significant in early American history for helping to finance the American Revolutionary War.

Revolutionary War

The conflict between the thirteen American colonies and Great Britain (1775-1783) leading to American independence.

Chesapeake Gentry

Refers to the affluent, land-owning class in the Chesapeake Bay region during the colonial and early United States periods, characterized by their plantation economy and reliance on indentured servants and slaves.

Scottish Settler

An individual from Scotland who relocates to another country, often in the context of historical migrations.