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:

Enabling Factors

Conditions or elements that make it possible to achieve a specific goal or implement a plan.

Compliance Behavior

This term describes the act of conforming to rules, standards, or laws.

Recommended Compliance

Advised adherence to laws, regulations, guidelines, and specifications relevant to a particular field or activity, often used in the context of health and safety regulations.

Complementary Medicine

A range of healthcare practices not typically part of conventional medical treatment, used alongside standard care.