When a Client Uses a Service Organization to Process Certain

question 87

Multiple Choice

When a client uses a service organization to process certain transactions (e.g. ,its employee benefit plan) ,the auditor is least likely to obtain an understanding relating to these transactions by

• A)Contacting the service organization to obtain specific information.
• B)Visiting the service organization and performing procedures.
• C)Sending a confirmation request to the service organization.
• D)Obtaining and reading a Type 1 or Type 2 report from the service organization.

---

Definitions:

Reminder Sessions

are designed appointments or periods set to review or reinforce previously learned information or skills.

Motor Skill

A learned sequence of movements that combine to produce a smooth, efficient action in order to master a particular task.

Sensorimotor Intelligence

Jean Piaget's theory stage where babies from birth to about two years learn through interacting with the world using their senses and motor actions.

Infant Amnesia

The observed phenomenon that most adults cannot recall personal memories from the early years of their life, typically before the age of 3 or 4.