An Auditor Is Likely to Use Four Types of Procedures

question 25

Multiple Choice

An auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Which of the following would generally not be used?

• A) make inquiries of appropriate client personnel
• B) examine documents, records, and reports
• C) reperform client procedures
• D) inspect design documents

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Definitions:

Factory

A large building or series of buildings where goods are manufactured or assembled chiefly by machine.

Adaptability

The ability to adjust to new conditions, changes, or environments effectively.

Cohesion

The act of forming a united whole, often used to describe the sense of unity and togetherness within a group or team.