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:

Language

A system of spoken, written, or signed symbols used by humans to communicate thoughts, emotions, and needs.

Internal Legal Memorandum

A document used within a law firm or legal department to communicate findings and recommendations on a particular legal issue.

Legal Findings

Legal findings refer to conclusions or determinations made by a judge or jury regarding the facts of a legal case.

Discussion

Discussion refers to the process of talking about something to reach a decision or to exchange ideas.