Auditors' Understanding of the Internal Control in an Entity Contributes

question 9

Multiple Choice

Auditors' understanding of the internal control in an entity contributes information for

• A) Determining whether members of the audit team have the required competence and capabilities to perform the audit.
• B) Ascertaining the independence in mental attitude of members of the audit team.
• C) Planning the professional development courses the audit staff needs to keep up to date with new auditing standards.
• D) Planning the nature, timing, and extent of substantive procedures on an audit.

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Definitions:

Discussions

A process of exchanging ideas or information through conversation.

Solution

A means of solving a problem or dealing with a difficult situation.

Interests

Subjects, activities, or concerns that engage a person's attention, curiosity, or care.

Primacy

The state of being first in importance or priority.