The Auditor Uses the "External Confirmation" Procedure When He

question 54

Multiple Choice

The auditor uses the "external confirmation" procedure when he

• A)obtains a written response directly from a third party in electronic form
• B)obtains a written response directly from a third party in paper form
• C)considers the third party not to be independent of the client
• D)has had experience to suggest that the replies are not reliable
• E)wants to obtain evidence about internal processes in the company
• F)both A and B
• G)both C and D

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Definitions:

Berlin

The capital and largest city of Germany, known for its historical roles in both World War II and the Cold War, including the division by the Berlin Wall.

Tokyo

The capital city of Japan, one of the world's most populous cities, known for its mix of modern and traditional architecture, vibrant culture, and advanced technology.

New York

A state in the Northeastern United States, known for its significant cultural, financial, and media impact globally; home to New York City.

Steerage

The lowest deck of a ship, where passengers paying the cheapest fares might travel, often in crowded conditions.