To Obtain an Understanding of an Entity's Control Environment, an Auditor

question 69

Multiple Choice

To obtain an understanding of an entity's control environment, an auditor should concentrate on the substance of management's policies and procedures rather than their form because

• A) management may establish appropriate policies and procedures but not act on them.
• B) the board of directors may not be aware of management's attitude toward the control environment.
• C) the auditor may believe that the policies and procedures are inappropriate for that particular entity.
• D) the policies and procedures may be so weak that no reliance is contemplated by the auditor.

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Definitions:

Gender Norms

The societal expectations and conventions that dictate the appropriate behavior, roles, and activities for individuals based on their perceived gender.

Latino Men

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Heterosexual And Homosexual

Terms describing sexual orientation; heterosexual refers to attraction to the opposite sex, while homosexual pertains to attraction to the same sex.