A large part of the work performed by an auditor in the audit planning process is the gathering of evidence about the company's internal controls.This can be completed in any of the following ways, except:
A)Interviewing key members of the accounting and IT staff
B)Observing policies and procedures
C)Review IT user manuals and systems
D)Preparing memos to summarize their findings

Question

Quizplus · Accepted Answer

Preparing memos to summarize their findings is not a way to gather evidence about the company's internal controls. The other options (interviewing key members, observing policies and procedures, reviewing IT manuals and systems) are valid methods for gathering such evidence.

A Large Part of the Work Performed by an Auditor