When an Auditor Is Planning an Audit,the Auditor Should

question 36

Multiple Choice

When an auditor is planning an audit,the auditor should:

• A)Consider whether the extent of substantive procedures may be reduced based on the results of the internal control questionnaire.
• B)Make preliminary judgments about materiality levels for audit purposes.
• C)Conclude whether changes in compliance with prescribed control procedures justifies reliance on them.
• D)Prepare a preliminary draft of the management representation letter.

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Definitions:

Complete Obstruction

A full blockage that prevents passage or flow through an organ or pathway in the body.

Decongestant Nose Drops

Medication drops used in the nose to relieve congestion by narrowing blood vessels and reducing swelling in the nasal passage.

Upper Respiratory Tract Infection

An infectious condition affecting the nose, throat, and airways, common examples include the common cold and influenza.

Nasal Congestion

The blockage or swelling of nasal passages due to excess mucus or inflamed blood vessels, often associated with colds or allergies.