The Auditor Had the Following Procedures in His Audit Program

question 20

Multiple Choice

The auditor had the following procedures in his audit program for a client: (i) Review performance versus forecasts
(ii) Review performance indicators
(iii) Review exception reports
What are these instructions related to?

• A) detective controls
• B) physical controls
• C) internal controls
• D) entity-wide controls

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Definitions:

Nonverbal Cues

Communication signals that are not spoken or written but observed through body language, gestures, and facial expressions.

Taarof

A social etiquette in Iranian culture involving a complex system of politeness, modesty, and indirect communication.

Social Manners

Accepted behavioral norms and etiquette observed by individuals in a society or group to facilitate harmonious interactions.

Nonverbal Cues

Communication without words, using gestures, facial expressions, and body language.