The Auditor's Primary Purpose in Auditing the Client's System of Internal

question 61

Multiple Choice

The auditor's primary purpose in auditing the client's system of internal control over financial reporting is

• A) to prevent fraudulent financial statements from being issued to the public.
• B) to evaluate the effectiveness of the company's internal controls over all relevant assertions in the financial statements.
• C) to report to management that the internal controls are effective in preventing misstatements from appearing on the financial statements.
• D) to efficiently conduct the Audit of Financial Statements.

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Definitions:

Children

Young human beings who are not yet adults, often considered to be in the developmental stage of life before puberty.

Playing

An activity engaged in for enjoyment and recreation, especially by children.

Behaviorists

Psychologists who focus on observable behaviors and the ways in which learning occurs through the associations between stimuli and responses.

Introspection

The examination or observation of one's own emotional and mental processes.