The Primary Emphasis by Auditors Is on Controls Over

question 22

Multiple Choice

The primary emphasis by auditors is on controls over

• A) classes of transactions.
• B) account balances.
• C) both A and B, because they are equally important.
• D) both A and B, because they vary from client to client.

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Definitions:

Concern For Results

The focus on achieving specific objectives and outcomes, often measured by performance indicators or success criteria.

Opportunism

The practice of taking advantage of opportunities with little regard for principles or consequences, often in a self-serving manner.

Authority Compliance Manager

A type of leader primarily focused on task completion and productivity, often at the expense of team or employee relationships.

Concerned With People

A focus or emphasis on the well-being, development, and engagement of individuals within an organization or group.