It Is Important for the Public Accountant to Consider the Competence

question 29

Multiple Choice

It is important for the public accountant to consider the competence of the audit clients' employees because their competence bears directly and importantly upon the

• A) cost/benefit relationship of internal controls.
• B) achievement of the objectives of the system of internal control.
• C) comparison of recorded accountability with assets.
• D) timing of the tests to be performed.

---

Definitions:

Citrus Fruits

A group of fruits that belong to the Rutaceae family, known for their juicy segments and high vitamin C content, including oranges, lemons, limes, and grapefruits.

High-Impact

Activities or actions that have a significant or powerful effect on a particular situation or outcome.

Hemorrhoids

Swollen and inflamed veins around the rectum or in the anus, often causing discomfort, pain, and bleeding.

Incontinent

The inability to control bladder and/or bowel functions, leading to involuntary loss of urine or feces.