Name Three Types of Documents Which Auditors Commonly Use to Obtain

question 65

Essay

Name three types of documents which auditors commonly use to obtain and to document their understanding in the audit working paper of the design of internal controls.

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Definitions:

Amniocentesis

A medical procedure used in prenatal diagnosis to extract a small amount of amniotic fluid for the testing of chromosomal abnormalities in a fetus.

Prenatal Screening

Medical tests and procedures used to evaluate the health of a fetus and identify any potential genetic, congenital, or health issues before birth.

Amniocentesis

A medical procedure used in prenatal diagnosis to sample amniotic fluid using a needle inserted into the uterus, to test for fetal abnormalities and infections.

Chorionic Villus Sampling

A prenatal test where a sample of chorionic villi is taken from the placenta for genetic testing.