An Auditor Should Recognize That the Application of Auditing Procedures

question 84

Multiple Choice

An auditor should recognize that the application of auditing procedures may produce evidence indicating the possibility of errors or fraud and therefore should:

• A) plan and perform the engagement with an attitude of professional skepticism.
• B) not rely on internal controls that are designed to prevent or detect errors or fraud.
• C) design audit tests to detect unrecorded transactions.
• D) extend the work to audit most recorded transactions and records of an entity.

---

Definitions:

SharePoint List

A collection of data that can be shared within a site and is stored within Microsoft SharePoint, often used for collaborative purposes.

dBase File

A file format originally used by the dBase database management system to store data in a table structure.

Word Table

A feature in Microsoft Word that allows for the organization of data in rows and columns within a document.

Tab Order

The sequence in which the focus moves from one input field to another when the user presses the Tab key.