If the Auditor Chooses Not to Test Internal Controls

question 62

Multiple Choice

If the auditor chooses not to test internal controls

• A)it is because the client prefers substantive testing
• B)the auditor is still required to obtain an understanding of internal control relevant to the audit
• C)it is because management is not relying on internal controls
• D)the auditor believes that management has a more efficient method of gathering evidence

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Definitions:

Embryo

A group of cells, called the inner cell mass, that develops from the blastocyst during the embryonic prenatal period to become the fetus.

Fetus

A developing human from roughly eight weeks after conception until birth.

Cystometry

A diagnostic procedure used to assess bladder capacity and function by measuring the pressure in the bladder and the flow of urine.

Urinary Bladder

An organ that stores urine produced by the kidneys before it is eliminated through urination.