An Auditor Is Likely to Use Four Types of Procedures

question 116

Multiple Choice

An auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Which of the following would generally NOT be used?

• A) make inquiries of appropriate client personnel
• B) examine documents, records, and reports
• C) reperform client procedures
• D) inspect design documents

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Definitions:

Employers

Individuals or organizations that hire people to perform work in exchange for compensation.

Job Applicants

Individuals who apply for a position within an organization, hoping to become employees.

Interview

A formal or informal conversation where questions are asked to obtain information, opinions, or experiences from another person.

Job Opening

A position of employment that is available and to which applicants can submit their candidacy.