In Determining the Extent to Which the Auditor May Use

question 15

Multiple Choice

In determining the extent to which the auditor may use the work of others in the audit of ICFR,the auditor should do all of the following except:

• A) Test some of the work performed by others to evaluate the quality and effectiveness of their work.
• B) Evaluate the nature of the controls subjected to the work of others.
• C) Evaluate the competence and objectivity of the individuals who performed the work.
• D) All of these are required.

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Definitions:

Narcissism

A character attribute marked by an overwhelming concern with self and a deficiency in compassion towards others.

Anterior Commissure

A bundle of nerve fibers in the brain that connects the two cerebral hemispheres, facilitating communication between them.

Anterior Cingulate Cortex

A region of the brain involved in impulse control, decision-making, emotion, and anticipation of reward.

Pancreas

An organ in the digestive and endocrine systems that produces enzymes for digestion and hormones such as insulin, which regulates blood sugar levels.