When an Auditor Performs a Test of Controls,the Evidence He

question 53

Multiple Choice

When an auditor performs a test of controls,the evidence he obtains is

• A)an observation of segregation of duties.
• B)a verification of the transaction.
• C)a confirmation of the account balance.
• D)only about the control.
• E)evidence about whether the class of transactions is materially misstated.

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Definitions:

Gathering

The act of collecting information or data from various sources, or the assembly of people for a specific purpose.

Revising

The process of reviewing and altering a document or work to improve its content, clarity, and overall quality.

Fresh Eyes

The perspective gained by reviewing a document or problem after a break, often leading to new insights or spotting overlooked errors.

Draft

a preliminary version of a document or plan that is subject to revisions and improvements.