After Considering a Client's Internal Controls, an Auditor Has Concluded

question 61

Multiple Choice

After considering a client's internal controls, an auditor has concluded that it is well designed and is functioning as intended. Under these circumstances, the auditor would most likely

• A) perform tests of controls to the extent outlined in the audit program.
• B) determine the control procedures that should prevent or detect errors and irregularities.
• C) use a combined audit approach that includes tests of controls and substantive tests.
• D) determine whether transactions are recorded to permit preparation of financial statements in accordance with generally accepted accounting principles.

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Definitions:

Orgasmic

Related to or denoting the climax of sexual excitement, characterized by intensely pleasurable feelings centred in the genitals and (in men) accompanied by ejaculation.

Retired Men

individuals who have left their professional careers or occupations, usually due to age, after many years of participation in the workforce.

Women's Work

Tasks or jobs traditionally and culturally assigned to women, often related to household management or caregiving roles.

Demeaning

Behavior or language that lowers the dignity of someone, often through humiliation or insult.