When an Auditor Performs a Review of an Interim Financial

question 3

Multiple Choice

When an auditor performs a review of an interim financial report, which of the following steps would not be part of the review?

• A) Inquiry of management.
• B) Testing of the computer controls.
• C) Reading the minutes of the shareholders' meetings.
• D) Review of ratios and trends.

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Definitions:

Government Ownership

The possession and control of enterprises, assets, or property by a governmental body or authority, rather than private individuals or companies.

Indigenous Production

The process of manufacturing goods within a particular region or territory using local resources and labor.