Although Management May Have Designed Internal Controls,the Auditor May Choose

question 43

Multiple Choice

Although management may have designed internal controls,the auditor may choose not to test them because

• A)the auditor believes it is more efficient to use analytical procedures to gather evidence
• B)the auditor believes it is more effective to use substantive testing to gather evidence
• C)the auditor believes it is more efficient to use substantive testing to gather evidence
• D)the auditor believes it is more effective to use analytical procedures to gather evidence

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Definitions:

European Nationalities

The distinct ethnic, cultural, and political identities of the various peoples and nations within Europe.

Irish

Pertaining to Ireland or its people, culture, or nationality, often used to describe individuals of Irish descent.

Germans

Refers to the people hailing from Germany, a country in Central Europe, or to their descendants and cultural contributions worldwide.

Italians

Refers to the people from Italy or of Italian descent. In a historical American context, often relates to immigration waves and the integration of Italian-Americans into U.S. society.