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.

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Definitions:

Undo Action

A feature in software that allows the user to reverse their last operation or series of operations.

Redo Action

The command used to reapply the last action that was undone.

Repeat Action

A function in various software that allows the user to perform the last action again, often activated by a specific command or button.

Vertical Ruler

A tool displayed along the side of a document window in word processing software, used for measuring and aligning text, images, and other elements vertically.