When an Audit Is Made in Accordance with the Auditing

question 24

Multiple Choice

When an audit is made in accordance with the auditing standards, the independent auditor must:

• A) utilise statistical sampling.
• B) confirm receivables at year-end.
• C) obtain certain written representations from management.
• D) observe the taking of physical inventory on the balance date.

---

Definitions:

Visual-Spatial Ability

The capacity to understand, reason, and remember the spatial relations among objects or space, crucial for solving problems in areas like science, engineering, and mathematics.

Mathematical Abilities

Mathematical abilities refer to the capacity to perform and understand various mathematical concepts, operations, and problem-solving techniques.

Verbal Skills

The ability to communicate effectively using language, including speaking, listening, reading, and writing.

Aggressive

Characterized by behavior intended to harm or intimidate others, either physically or verbally.