Tests of Controls Provide Audit Evidence for Both the ICFR

question 36

Multiple Choice

Tests of controls provide audit evidence for both the ICFR, and financial statement components of a(n) :

• A) evidential inquiry.
• B) inquiry procedure.
• C) test of control.
• D) efficient audit.
• E) integrated audit.

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Definitions:

Interpretation

The process of explaining, analyzing, or giving meaning to something, such as data, actions, or events.

Implied Messages

Messages or meanings that are suggested or inferred rather than directly stated.

Influencing Responses

The act of affecting or altering someone's reactions or behaviors through various means.

Paraphrasing

The act of rewording someone else's statement to express the same meaning in a different way, often used to demonstrate understanding.