Which Phase(s) of the Audit Uses Inquiries of Clients as a Type

question 27

Multiple Choice

Which phase(s) of the audit uses inquiries of clients as a type of evidence?

• A) plan and design
• B) tests of controls and substantive tests of transactions
• C) completion of the audit and issuance of the audit report
• D) all of the above

---

Definitions:

Tet Offensive

A major offensive in 1968 by the Viet Cong and North Vietnamese forces during the Vietnam War, marked by a series of surprise attacks during the Tet holiday.

Communist Occupation

The control and governance of a territory and its population by communist forces, typically following military conquest or political takeover.

Clark Clifford

An influential American lawyer and policy advisor, notably serving as White House Counsel and Secretary of Defense during the 20th century.

Student Protesters

Individuals enrolled in educational institutions who engage in demonstrations or protests, often to advocate for political, environmental, or social change.