Which of the following procedures will an auditor use to better understand a client's internal control over accounting systems?
A)An auditor will look over subsequent year working papers.
B)An auditor will review previous year working papers.
C)An auditor will copy previous year working papers.
D)An auditor will re-draft subsequent year working papers.

Question

Quizplus · Accepted Answer

The auditor will review previous year working papers to understand the client's internal control over accounting systems. This will provide the auditor with insight into how the client has addressed any previously identified control weaknesses and give them a basis for evaluating the current year's controls. Options A, C, and D are not relevant procedures for understanding internal controls.

Which of the Following Procedures Will an Auditor Use to Better