To adequately plan the appropriate audit evidence, generally accepted auditing standards require the auditor to gain an understanding of the internal control structure.This understanding is obtained by:
A) discussions with client personnel.
B) observing client activities.
C) reviewing organisational charts and procedural manuals.
D) all of the above

Question

Quizplus · Accepted Answer

To gain an understanding of the internal control structure, the auditor must use a combination of methods including discussions with client personnel, observation of client activities, and reviewing organisational charts and procedural manuals. Therefore, the best choice is D, which includes all of the above methods.

To Adequately Plan the Appropriate Audit Evidence, Generally Accepted Auditing