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:

Secondary Winding

Part of a transformer that receives energy from the primary winding and transmits it to the load.

Shorted

A condition in which an electrical circuit bypasses its intended path due to a direct path of low resistance.

Rotating Magnetic Field

The revolving magnetic field inside a polyphase motor.

Synchronous Speed

The speed at which the magnetic field in an AC machine rotates, determined by the frequency of the supply current and the number of poles in the machine.