In Testing Controls Related to a Client's Processing of Credit

question 28

Essay

In testing controls related to a client's processing of credit sales transactions, auditors need to define "deviations" in advance. Give six examples of deviations from control objectives.

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Definitions:

Femoral

Relating to the femur or thigh, which is the longest and strongest bone in the body.

Gastrocnemius Muscle

A major calf muscle that participates in walking, running, and jumping by flexing the foot at the ankle.

Tibial

Relating to the tibia, the larger and stronger of the two bones in the lower leg.

Common Fibular (Peroneal)

Referring to the nerve that wraps around the fibula bone and controls muscles on the anterior and lateral parts of the lower leg.