After Completing the Preliminary Phase of the Review of Internal

question 26

Multiple Choice

After completing the preliminary phase of the review of internal control,the auditor decides not to rely on the system to restrict substantive procedures.Documentation may be limited to the auditor's

• A) Understanding of the internal control.
• B) Reasons for deciding not to extend the review.
• C) Basis for concluding that errors and fraud will be prevented.
• D) Completed internal control questionnaire.

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Definitions:

Mechanical Engineers

Professionals who use principles of physics and mathematics to design, analyze, manufacture, and maintain mechanical systems.

American Society

An organization or association in the United States dedicated to a specific cause, profession, or field of study.

Snap Rings

Circular, semi-flexible metal rings with open ends that fit into grooves and are used to secure components on shafts or in housing.

Gasket-Type Seals

Devices designed to prevent the leakage of fluids between two surfaces by filling the space between them, typically made of flexible materials.