Observation Involves an Auditor

question 36

Multiple Choice

Observation involves an auditor:

• A)watching a procedure being carried out by another party
• B)asking questions to gain an understanding of various matters throughout the audit
• C)redoing processes conducted by the client
• D)checking the mathematical accuracy of client records

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Definitions:

Permafrost

Permanently frozen ground that occurs in high latitude regions of the Earth, consisting of soil, gravel, and sand usually bound together by ice.

Rock Fall

A mass-wasting process whereby large rocks and smaller pieces of bedrock detach and fall onto the ground.

Scarp

A steep slope or cliff, especially at the edge of a plateau or separating areas of land at different elevations.

Sliding Block

A term often used in physics and engineering to describe a block or mass that moves along a surface, typically used in the study of friction and motion.