When Considering the Relationships Between Types of Audit Tests and Evidence

question 62

Multiple Choice

When considering the relationships between types of audit tests and evidence, which of the following procedures are used for both obtaining an understanding of internal control and for conducting tests of controls?

• A) inspection, recalculation, observation, inquiry, and reperformance
• B) inspection, recalculation, external confirmation, and reperformance
• C) recalculation, observation, inquiry, analytical procedures, and reperformance
• D) analytical procedures, inspection, recalculation, and reperformance

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Definitions:

Formal Communication Network

The officially sanctioned channels for information and message flow within an organization.

Communication Path

The route through which a message travels from sender to receiver, which can be direct or indirect.

Leadership

The ability to guide, influence, or direct a group towards achieving a common goal.

Emotional Intelligence

The capacity to be aware of, control, and express one's emotions, and to handle interpersonal relationships judiciously and empathetically.