A Procedure That Would Most Likely Be Used by an Auditor

question 12

Multiple Choice

A procedure that would most likely be used by an auditor in performing tests of controls that involve segregation of functions and that leave no transaction trail is:

• A)observation.
• B)inspection.
• C)reconciliation.
• D)re-performance.

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Definitions:

Distinct Groups

Collections of individuals separated by clear, defined characteristics or criteria that set them apart from others.

Different-Colored Uniforms

Uniforms that differ in color among individuals or teams, used to distinguish between different groups in various settings, such as sports.

Intersecting Lines

Lines that meet or cross at one point, sharing exactly one point in common.

Visual Cliff

A psychological experimental apparatus that uses a visual illusion to examine perception and understanding of depth in infants.