An Auditor Wishes to Perform Tests of Controls on a Client's

question 39

Multiple Choice

An auditor wishes to perform tests of controls on a client's cash disbursements relating to accounts payable.If the control procedures leave no audit trail of documentary evidence,the auditor most likely will test the procedures by:

• A)Confirmation and observation.
• B)Observation and inquiry.
• C)Analytical procedures and confirmation.
• D)Inquiry and analytical procedures.

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Definitions:

Client-Centered Therapy

A counseling approach emphasizing the therapist’s empathy and nondirective behavior that allows clients to lead the discussion and find their own solutions.

Marriage Counseling

A type of psychotherapy for married couples or established partners that aims to resolve conflicts, improve relationship satisfaction, and strengthen connections.

Psychoanalysis

A method of psychological therapy originated by Sigmund Freud that emphasizes the exploration of unconscious conflicts and desires.

Exposure Therapies

Behavioral techniques, such as systematic desensitization and virtual reality exposure therapy, that treat anxieties by exposing people (in imaginary or actual situations) to the things they fear and avoid.