Inquiry Is a Valuable Technique During the Planning Phase of the Audit

question 26

Multiple Choice

Inquiry is a valuable technique during the planning phase of the audit because it

• A)involves the rechecking of controls to ensure that they are conducted accurately.
• B)is a type of audit evidence that provides a very high level of assurance.
• C)is conclusive evidence from an independent source.
• D)helps obtain information about how procedures and internal controls operate.

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Definitions:

Birth

Birth is the process of giving life to offspring, marking the moment when a baby comes out of the mother's womb into the world.

Toxic Shock Syndrome

A rare, potentially fatal condition caused by bacterial toxins, often associated with tampon use or skin infections.

Abbreviation

The process of shortening a word or phrase to its initials or its parts to facilitate efficient communication.

STIs

Sexually Transmitted Infections; diseases that are primarily spread through sexual contact, including viruses, bacteria, and parasites.