At Interim Dates, an Auditor Evaluates a Client's Internal Accounting

question 54

Multiple Choice

At interim dates, an auditor evaluates a client's internal accounting control procedures and finds them to be effective.The auditor then performs a substantial part of the audit engagement on a continuous basis throughout the year.At a minimum, the auditor's year-end audit procedures must include:

• A) confirmation of year-end accounts that were examined at interim dates.
• B) determination that the client's internal accounting control procedures are still effective at year end.
• C) comparison of the responses to the auditor's internal control questionnaire with a detailed flowchart at year-end.
• D) tests of compliance with internal control in the same manner as those tests made at the interim dates.

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Definitions:

Aponeurosis

A fibrous sheet or flattened band of tissue that acts as a tendon to attach muscles to bone or to other muscles, often found in the abdomen, scalp, lower back, and hand.

Connective Tissue

Tissue that supports, binds together, and protects organs. It consists of various cell types and extracellular matrix and includes bone, blood, and fat.

Muscles

Muscles are fibrous tissues that produce force and motion to move the body or parts of it and are crucial for all forms of bodily movement.

Myofibril

Basic rod-like unit of a muscle cell that is responsible for muscle contraction.