Which of the Following Will an Auditor Use to Document

question 53

Multiple Choice

Which of the following will an auditor use to document an understanding of internal control?

• A)Checklists,disclosures and procedures.
• B)The audit report,internal control opinions and confirmations.
• C)Workpapers,engagement letters and management representation letters.
• D)Questionnaires,narratives and flowcharts.

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Definitions:

Freedom of Information Act (FOIA)

A federal law that allows for the full or partial disclosure of previously unreleased information and documents controlled by the United States government.

Rule Making Requirements

Regulations and procedures that governmental agencies need to follow to create, amend, or repeal rules and regulations.

Formal Rule Making

A regulatory process outlined by the Administrative Procedure Act where agencies create new rules with public input.

Hybrid Rule Making

A regulatory process that combines elements of both formal rulemaking proceedings and informal rulemaking proceedings.