An Auditor Wishes to Perform Tests of Controls on a Client's

question 39

Multiple Choice

An auditor wishes to perform tests of controls on a client's cash disbursements relating to accounts payable.If the control procedures leave no audit trail of documentary evidence,the auditor most likely will test the procedures by:

• A)Confirmation and observation.
• B)Observation and inquiry.
• C)Analytical procedures and confirmation.
• D)Inquiry and analytical procedures.

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Definitions:

Self-esteem

The confidence and sense of personal value that a person has for themselves.

Social Competence

The collection of social, emotional, cognitive, and behavioral skills that enable individuals to effectively navigate social interactions and relationships.

Achievement Motivation

The drive or urge to accomplish goals or meet high standards of performance.

Postconventional Level

According to Kohlberg, a period during which moral judgments are derived from moral principles and people look to themselves to set moral standards.