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:

Personal Sphere

Relates to the aspects of an individual's life that are private and personal, as opposed to the public or shared with society at large.

Constantly Connected

Describes the state or condition of being continuously in touch or in communication with others, often through the use of digital technologies like smartphones and social networking sites.

Cellphones

Portable electronic devices that enable voice and text communication over cellular networks, often equipped with internet access and various applications.

Functionalists

Theorists who focus on how the various parts of society work together to maintain stability and order, viewing society as a complex system of interrelated parts.