You Are Auditing Rodgers and Company

question 3

Multiple Choice

You are auditing Rodgers and Company. After performing substantive analytical procedures, you conclude that, for the accounts tested, the client's balance appears reasonable. This may indicate that

• A) details test of balances can be eliminated for those accounts.
• B) certain tests of details of balances may be eliminated for those accounts.
• C) control tests may be eliminated for those accounts.
• D) control tests may be reduced for those accounts.

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Definitions:

Social Control

Mechanisms, both formal and informal, employed by a society to regulate individual and group behavior, conforming to established norms and laws.

Mass Medium

Forms of communication, such as television, newspapers, and the internet, designed to reach large audiences and influence the views and behaviors of the public.

Radio

A medium for broadcasting audio content to the public over the airwaves, using electromagnetic waves to transmit news, music, and other programming.

Newspapers

Printed publications consisting of sheets of papers, usually issued daily or weekly, containing news, feature articles, advertisements, and other items of general interest.