The Primary Purpose of the Auditors' Study of Internal Control

question 37

Multiple Choice

The primary purpose of the auditors' study of internal control for a nonpublic entity is:

• A)To provide constructive suggestions to the client for improving its internal control.
• B)To report on internal control as required by Auditing Standard No.5.
• C)To identify and detect fraud and irregularities perpetrated by client personnel.
• D)To determine the nature,timing,and extent of further audit procedures.

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Definitions:

Red Tide

A population bloom of dinoflagellates that causes coastal waters to turn red. Releases a toxin that can lead to paralytic shellfish poisoning.

Dinoflagellates

A group of protists characterized by their two beating flagella, some of which are photosynthetic, while others can cause red tides.

Euglenoids

A diverse group of unicellular flagellate protists, often found in fresh water, and characterized by the presence of a pellicle, chloroplasts for photosynthesis, and a unique method of motility.

DNA Evidence

Genetic material used in courts or investigations to prove the presence or absence of an individual at a crime scene, or to establish paternity or other relationships.