An Auditor Wishes to Perform Tests of Controls on a Client's

question 25

Multiple Choice

An auditor wishes to perform tests of controls on a client's purchasing procedures. If the control activities leave no audit trail of documentary evidence, the auditor most likely will test the procedures by

• A)confirmation and observation.
• B)observation and inquiry.
• C)analytical procedures and confirmation.
• D)inquiry and analytical procedures.

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Definitions:

Observer Effects

The changes that the act of observation makes on a phenomenon being observed, significant in the realm of quantum mechanics as well as in social sciences.

Participant Observation

A naturalistic observation in which the observer becomes a participant in the group being observed.

Naturalistic Observation

A study approach where individuals are monitored in their natural settings without any interference from the person observing.

Experimental Research

A scientific method involving the manipulation and control of variables to determine cause and effect relationships.