Oliver DiPietro Was Testing the Controls of Blue Coast Wholesale

question 43

Multiple Choice

Oliver DiPietro was testing the controls of Blue Coast Wholesale Fish Market. When testing controls, which one of the following evidence gathering procedures is used?

• A) vouching of transactions
• B) confirmations of accounts receivable
• C) tracing of transactions to source documents
• D) enquiry of client personnel

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Definitions:

Veiled Threats

Indirect or implied threats, often masked by a seemingly innocent verbal or written communication, making them harder to confront or prove.

Graphic Materials

Items such as drawings, illustrations, photographs, and diagrams used to visually communicate information.

Indifferent Audience

A group of people who are neutral or have no strong feelings about a speaker or the message being delivered.

Flexible

Capable of adapting to new, different, or changing requirements or situations without significant difficulty.