An Auditor Should Consider Two Key Issues When Obtaining an Understanding

question 126

Multiple Choice

An auditor should consider two key issues when obtaining an understanding of a client's internal controls. These issues are

• A) the effectiveness and efficiency of the controls.
• B) the frequency and effectiveness of the controls.
• C) the design and operating effectiveness of the controls.
• D) the implementation and operating effectiveness of the controls.

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Definitions:

Alternative Medicine

Therapeutic practices and treatments that are not typically included in the realm of conventional Western medicine, such as acupuncture, herbal remedies, and homeopathy.

Mind-body Approaches

Techniques or therapies that aim to improve health and well-being by enhancing the connection between the mind and the body.

Biofeedback

A technique that teaches individuals to control bodily functions such as heart rate and muscle tension by monitoring physiological signals.

Hypnotic Treatment

A therapeutic technique involving hypnosis to alter a person's consciousness, perceptions, sensations, and behavior.