An Internal Control Program for Understanding the Client's Inherent Risk

question 32

Multiple Choice

An internal control program for understanding the client's inherent risk and control risk would not include which of the following procedures?

• A) Communicate with predecessor auditors.
• B) Study previous year audit documentation.
• C) Evaluate the competence and independence of the internal auditors.
• D) Obtain written representation from the client concerning collectability of receivables.

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Definitions:

Emerging Adulthood

A phase of the life span between adolescence and full-fledged adulthood which encompasses late teens through twenties, marked by exploration of possible life directions.

Puberty

A developmental stage in humans marking the onset of sexual maturity and the ability to reproduce.

Young Adulthood

A developmental stage ranging approximately from the late teens to the mid to late 30s, focusing on building careers, relationships, and personal identity.

Ova

Female reproductive cells in animals and plants, also known as egg cells in animals.