The Auditor's Understanding of the Client's Internal Control Is Documented

question 70

Multiple Choice

The auditor's understanding of the client's internal control is documented to substantiate:

• A)conformity of the accounting records with the accounting standards.
• B)representation as to adherence to requirements of management.
• C)compliance with the auditing standards.
• D)the fairness of the financial report presentation.

---

Definitions:

Cultural Script

Implicit social norms and patterns of behavior that are learned and shared within a cultural group, guiding interactions and expectations.

Wooden Leg

An artificial limb made of wood used to support someone who has lost a leg.

Pointless Explanation

An explanation that lacks purpose or fails to convey meaningful information.

Defensive Behavior

Measures taken to defend against assumed dangers or negative judgments.