After Completing the Preliminary Phase of the Review of Internal

question 29

Multiple Choice

After completing the preliminary phase of the review of internal control, the auditor decides not to rely on the system to restrict substantive procedures. Documentation may be limited to the auditor's:

• A)understanding of the internal control.
• B)reasons for deciding not to extend the review.
• C)basis for concluding that errors and fraud will be prevented.
• D)completed internal control questionnaire.

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Definitions:

Drug/Alcohol Addiction

A chronic disease characterized by compulsive drug seeking and use, despite harmful consequences, and changes in the brain, which can be long-lasting.

Fetal Brain Damage

Injury to the brain of a fetus, which can occur due to various factors such as oxygen deprivation, infection, or exposure to toxic substances.

Schizophrenia

A mental disorder characterized by abnormal behavior, strange speech, and a decreased ability to understand reality.

Posttraumatic Stress Disorder

A mental health condition triggered by experiencing or witnessing a terrifying event, characterized by flashbacks, nightmares, severe anxiety, and uncontrollable thoughts about the event.