In Determining the Extent to Which the Auditor May Use

question 23

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 the above are required.

---

Definitions:

Social Perception

The process of interpreting and understanding the behavior and motives of others through clues, context, and social cues.

Concurrence

The occurrence of two or more events or conditions at the same time, often with a degree of cooperation or agreement.

Matching Hypothesis

The theory that individuals are more likely to form and sustain relationships with others who are similar to them in physical attractiveness and other traits.

Physically Attractive

Characteristics or features of a person that are aesthetically pleasing or beautiful to others, often influencing social perceptions and interactions.