As One of the Year-End Audit Procedures,the Auditor Instructed the Client's

question 21

Multiple Choice

As one of the year-end audit procedures,the auditor instructed the client's personnel to prepare a confirmation request for a bank account that had been closed during the year.After the client's treasurer has signed the request,it was mailed by the assistant treasurer.What is the major flaw in this audit procedure?

• A)The confirmation request was signed by the treasurer.
• B)Sending the request was meaningless because the account was closed before the year-end.
• C)The request was mailed by the assistant treasurer.
• D)The CPA did not sign the confirmation request before it was mailed.

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Definitions:

AND Criteria

In querying and programming, conditions that must all be met for a record to be selected or an action to be taken.

Select Record

The action or process of highlighting or choosing a specific piece of data or record from a collection for further operations.

Make-Table Query

A query in database systems that creates a new table from the results of a selection query.

Action Query

A type of query in databases that performs an action on the data, such as insert, update, or delete operations.