A) the First Step in the Auditor's Study and Evaluation

question 17

Essay

A) The first step in the auditor's study and evaluation of internal control is obtain understanding of internal control for audit planning purposes. List the remaining steps.
B) Once the auditor has an understanding of internal control, what two assessments must be made prior to testing controls?
C) Describe five common procedures an auditor can use to obtain an understanding of internal control design.

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Definitions:

Dialectical Behavior Therapy

A type of cognitive-behavioral therapy aimed at teaching skills in mindfulness, distress tolerance, emotional regulation, and interpersonal effectiveness.

Antidepressants

Medications used to treat depression and other mental health conditions by regulating neurotransmitter levels in the brain.

Borderline Personality Disorder

A psychological condition marked by widespread fluctuation in emotions, social interactions, self-perception, and actions.

MAOIs

A class of antidepressant drugs that work by inhibiting the action of monoamine oxidase, an enzyme that breaks down neurotransmitters in the brain.