In Obtaining an Understanding of the Internal Control Policies and Procedures

question 41

Multiple Choice

In obtaining an understanding of the internal control policies and procedures that are relevant to audit planning, the auditor should perform procedures to provide sufficient knowledge of:

• A)design of the relevant policies, procedures and records and their operating effectiveness.
• B)design of the relevant policies, procedures and records and their relationships to assertions.
• C)the complexity of the entity and the sophistication of its systems and operations.
• D)design of the relevant policies, procedures and records and whether they have been placed in operation.

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Definitions:

Maximum Aeration

The process of introducing as much air as possible into a substance or environment, often for purification or cultivation purposes.

Semi Fowlers

A position in which a patient lies on their back with the head of the bed raised to about 30 degrees, often used to promote pulmonary function.

Supine

A position in which a person lies flat on their back, face upwards.

Rectal Thermometer

A thermometer specifically designed to be inserted into the rectum for the purpose of measuring body temperature.