If There Have Been No Changes to a Control That

question 26

Multiple Choice

If there have been no changes to a control that a previous audit has found to be working effectively, ________.

• A) an auditor must still test the controls and not place reliance on the prior year's testing
• B) an auditor must still test the controls but not to the same extent as the prior year's testing
• C) an auditor can rely on the prior year's work and not test controls in the current year
• D) an auditor can rely on the prior year's work but should test the controls every few years

---

Definitions:

Due Check-off Clauses

Provisions in a collective bargaining agreement that require employers to deduct union dues or fees from employees' paychecks and remit them to the union.

Administrative Burden

The effort, time, and financial costs associated with completing required paperwork, compliance, and regulatory procedures for organizations.

Union Dues

Fees paid by members to a union to fund its operations, activities, and member services.

Grievants

Individuals or parties that have filed grievances, usually in a workplace setting, claiming unfair treatment or violation of rights or agreements.