When the Auditor Is Obtaining an Understanding of the Independent

question 123

Multiple Choice

When the auditor is obtaining an understanding of the independent computer service center's internal controls, the auditor should

• A) use the same criteria used to evaluate the client's internal controls.
• B) use different criteria because the service center resides outside the company.
• C) use the same criteria used to evaluate the client's internal controls but omit tests of transactions.
• D) use different criteria for the service center by including substantive tests of balances.

---

Definitions:

Cultural Accounts

Explanations that highlight how cultural contexts and values shape beliefs, behaviors, and social norms.

Sexual Orientation

is an enduring pattern of emotional, romantic, and/or sexual attractions to men, women, or both sexes.

Early Adolescence

A developmental phase marking the transition from childhood to adolescence, often between the ages of 10 and 14, characterized by rapid physical, cognitive, and emotional changes.

Late Adolescence

A developmental stage occurring from roughly ages 15 to 19, marking the transition from adolescence to adulthood.