An Auditor Wants to Perform Tests of Controls on a Client's

question 7

Multiple Choice

An auditor wants to perform tests of controls on a client's cash disbursement procedures.If the control procedures leave no audit trail or documentary evidence,the auditor is most likely to test the procedures by ________.

• A)confirmation and observation
• B)observation and inquiry
• C)analytical procedures and confirmation
• D)inquiry and analytical procedures

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Definitions:

Rotator Cuff

A group of muscles and tendons surrounding the shoulder joint, providing stability and allowing a wide range of movements.

Nucleus Pulposus

The gel-like center of an intervertebral disc which helps absorb shock and provide flexibility to the spine.

Medial Epicondyle

A bony protrusion on the inner side of the humerus where certain tendons of the forearm muscles attach.

Glenohumeral Joint

The ball-and-socket joint of the shoulder, allowing for a wide range of arm movements.