When an Auditor Performs a Review of an Interim Financial

question 21

Multiple Choice

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

• A)Enquiry 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:

Social Smile

A smile that is socially motivated, typically in response to another person, used as a basic act of social communication.

Cognitive Competence

The ability to think logically, make decisions, solve problems, and adapt to new situations.

Social Referencing

The process of reading emotional cues in others to help determine how to act in a particular situation, often observed in infants looking to caregivers.

Discriminate Faces

The ability to differentiate and recognize individual human faces.