When an Auditor Uses Sampling for Tests of Controls to Gather

question 86

Multiple Choice

When an auditor uses sampling for tests of controls to gather evidence,he or she applies which of the following internal control procedures to the sample?

• A)reperformance
• B)recalculation
• C)confirmation
• D)reconciliations
• E)physical controls that limit access to assets

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Definitions:

Fecal Occult Blood

This is a clinical test for detecting hidden blood in the stool, an indicator that may suggest gastrointestinal bleeding.

Blood Specimen

A sample of blood taken for testing or analysis to diagnose, monitor, or treat various health conditions.

Sputum

A mixture of saliva and mucus coughed up from the respiratory tract, especially from the lungs, used for diagnosing respiratory diseases.

Angiography

A medical imaging technique used to visualize the inside of blood vessels and organs of the body, specifically arteries, veins, and the heart chambers.