When Analyzing Exceptions, the Auditor Should Keep in Mind That

question 42

Multiple Choice

When analyzing exceptions, the auditor should keep in mind that

• A) all exceptions must be reported to management.
• B) they should determine the breakdown in the internal controls that allowed the exceptions to occur.
• C) the nature of an exception and its causes have no effect on the qualitative evaluation of the system.
• D) exceptions do not need to be analyzed if it is too costly.

---

Definitions:

Administer Enema

The process of introducing a fluid into the rectum and colon via the anus to stimulate bowel movement or for diagnostic purposes.

Diarrhea

A condition characterized by the frequent passage of loose or liquid stools, often a symptom of an infection or digestive system issue.

Serum Bicarbonate Level

A measurement of the concentration of bicarbonate (HCO3-) in the blood, which is an important parameter in assessing the acid-base balance of the body.

Distended Abdomen

An abdominal swelling or increase in size, which can be due to various causes such as gas, fluid accumulation, or the presence of mass.